The purposes of this study are to develop the evaluation indexes for financial statement analysis model of Private Colleges & Universities and to suggest the method of applying this evaluation indexes.
The procedures of constructing the financial s...
The purposes of this study are to develop the evaluation indexes for financial statement analysis model of Private Colleges & Universities and to suggest the method of applying this evaluation indexes.
The procedures of constructing the financial statement analysis model for Private College & University is as follows ;
ⅰ) Deciding a field of evaluation(financial safety, flexibility, appropriateness, soundness, efficiency, growth)
ⅱ) Abstracting the evaluation indexes according to the field of evaluation
ⅲ) Constructing the integrated model using Index Comparison Method, Index Method, Radar Chart Method
But it must be improved several problems of accounting system in Private Colleges & Universities to apply the financial statement analysis model effectively.