Financial Management

Financial Overview

In academic year 2024–25, revenue totaled approximately NT$2.23 billion, down due to lower tuition, grants, and donations. Tuition remained the largest source (49.42%), followed by grants and donations (25.75%) and growing industry–academia collaboration income (19.42%). Teaching, research, and student support represented 72.94% of expenditures, reflecting the University’s student-centered mission.

Revenue Analysis (unit: NTＤ)

Revenue Item	Ay 2022	Ay 2023	Ay 2024
Tuition and Miscellaneous Fees	1,227,810,467	1,133,703,427	1,103,464,968
Continuing education income	16,506,640	19,745,577	22,193,687
Industry–academia collaboration income	393,886,536	410,308,074	433,571,077
Other educational activity income	11,894,136	12,603,388	14,016,916
Subsidies and Donation	478,638,241	618,012,408	574,937,614
Financial income	11,911,097	14,975,424	15,623,489
Other income	64,525,593	68,943,455	69,032,969
Total	2,205,172,710	2,278,291,753	2,232,840,720

Expenditure Analysis (unit: NTＤ)

Expenditure Item	Academic Year 2022	Academic Year 2023	Academic Year 2024
Board of Directors Expenditures	3,232,146	2,767,104	3,174,823
Administrative management expenditures	224,744,625	235,038,160	231,369,460
Teaching, Research, and Student Support Expenditures	1,572,630,336	1,679,486,057	1,664,685,347
Scholarship and Grant Expenditures	111,180,370	100,944,337	96,053,311
Continuing education expenditures	10,580,321	10,544,903	12,764,045
Industry–academia collaboration expenditures	213,944,252	216,026,471	238,103,151
Other educational expenditures	16,335,818	17,329,699	18,075,675
Financial expenses	272,461	229,269	182,856
Other expenditures	12,966,782	12,743,278	17,919,353
Total	2,165,887,111	2,275,109,278	2,282,328,021

Project Funding – Ministry of Education Grants

Year	Private Technical and Vocational University Incentive Grants	Higher Education Sprout Project	Total
2023	112,669,412	242,848,000	355,517,412
2024	124,060,777	245,273,000	369,333,777
2025	133,037,199	247,666,000	380,703,199

Teaching Resource Funding

The funding ratio reflects institutional investment per student. in academic year 2024–25, teaching resources averaged approximately NT$161,775 per student.

Teaching Resource Funding Ratio (unit: NTD / person)

Academic year	Funding ratio (C=A/B)
2020	128,750
2021	130,840
2022	136,986
2023	154,654
2024	161,775

Financial Risk and Opportunity Management

To address demographic decline and advance as a model university of science and technology, the University maintains a debt-free policy, diversifies revenue, and strengthens internal controls and institutional research (IR). Budgets are aligned with institutional plans, monitored online, and reviewed annually.

Revenue strategies include expanding industry collaboration and continuing education, securing government grants, and recruiting students through military-base, international, overseas Chinese, and migrant-worker programs. Risk-based controls further support efficient resource use.

Financial Strategy	Risk - Low Birth Rate	Opportunity - Diverse Sources of Revenue
Zero debt operation, expand diversified revenue sources, and fortify the internal control mechanisms.	The low birth rate has resulted in a decline in tuition fee income.	Expand revenue via industry-academia collaborations, education promotion, and subsidy incomes to expand diverse sources of revenue.

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