大學雖為非營利組織，但在財務資源有限且為達營運資源最適配置下，成本支出管理之重要性與營利事業體一致，應妥善運用成本管理理論架構，藉由成本習性分析與妥善規劃，透過成控績效評等系統之建立以發揮成本控制與獎懲功能，使其財務支出兼具效率與效能。鑒於此，本文基於評量過程之客觀性，於ABC制度下進行大學合理成本習性分析，並透過差異分析機制構建成控績效評量指標，再藉由模糊理論建立成控績效評量系統，最後以S 大學為例驗證此系統之可應用性。本文之研究結果可作為成控績效評量後獎懲對象之選擇、改善學校價值鏈中各種作業活動之成本與效能，以提高營運效率達到改善成本結構與符合校務發展之目標。

Although universities are non-profit organizations, but they also need concerning on managing the expenditure of limited financial resources according to the purposes of the school development plan. This situation raises a problem of measure cost-control performance. Managers of a university should structure a cost-control performance evaluation system that based on Fuzzy Theory to ensure that expenditure with efficiency. This paper constructed a cost-control performance evaluation system that was based on the concept of the activity-based cost system (ABC) and Grey Relation Theory will be applied to determine objectively the drivers of every indirect cost in the various operational activities value chain. This work will eliminate the weakness of the need subjectively to choose the drivers of cost in a traditional ABC system and increase the reliability of cost behavior data used to measure cost using performance. The results of the paper can be applied to help managers of the universities to verify whether the aim of spending financial resources supports the development of the universities and ensure that the cost structure suits the developmental needs of universities.