Journal of Japan Management Diagnosis Association
Online ISSN : 1882-4544
ISSN-L : 1882-4544
Long-Term Financial Analysis of Private Universities in Japan using Data of Promotionand Mutual Aid Corporation for Private Schools of Japan
Fujio Yamaguchi Yuji Yamaguchi
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2025 Volume 25 Pages 76-82

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Abstract

This paper provides a long-term analysis of private university corporations in Japan over a 36-year period using data from the Promotion and Mutual Aid Corporation for Private Schools of Japan, as well as an analysis by region, size, and faculty. During this period, the profit margin as a whole declined, but interest-bearing debt and school bonds decreased due to the accumulation of a huge amount of financial assets under the name of specified assets, including depreciation specified reserves. Contrary to the overall performance, the index revealed that disparities between universities by size, region, and faculty are widening. The strong performance of large university corporations and the excellent achievements of corporations in the western Japan and Kanto regions are clearly demonstrated by the profit margins and other specific ratios of small corporations, as well as those in the Koshinetsu, Tohoku, and Hokkaido regions, as well as in the faculties of home economics and education. Currently, due to the presence of enrolled students and specialized professors in the management of the school, the reform of the university will take place very slowly. This paper should be used as a reference on how to move from faculties that cannot secure capacity to those that can, and as a reference on how to manage affiliated schools.

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© 2025 Japan Management Diagnosis Association
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