Author(s)

AiYing Wei

Affiliation(s)

Financial Department, Baise University, Baise 533000, Guangxi, China.

Corresponding Author

AiYing Wei

ABSTRACT

This study aims to construct a budget performance evaluation index system tailored for applied undergraduate colleges to optimize financial management and enhance resource allocation efficiency. By reviewing the theories and practices of budget performance management in domestic and international universities, and considering the characteristics of applied undergraduate colleges, the study employs the Balanced Scorecard and Logical Framework Approach to propose an evaluation system covering four dimensions: financial performance, teaching quality, student development, and social services. The results indicate that this system can effectively assess the performance of university budget usage and provide scientific and reasonable suggestions for improvement. The study concludes that applied undergraduate colleges should dynamically adjust their budget performance evaluation systems based on their educational goals and resource characteristics to improve the quality of education and the efficiency of fund utilization.

KEYWORDS

Applied undergraduate colleges; Budget performance evaluation; Index system; Balanced Scorecard; Logical Framework Approach; Financial management

CITE THIS PAPER

AiYing Wei. Construction of a budget performance evaluation index system for applied undergraduate colleges. World Journal of Management Science. 2024, 2(4): 1-6. DOI: 10.61784/wms3038.

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