本研究探討我國高等教育技專校院多重產出固定成本函數與產出之間的關係，研究期間自2002 年至2006 年，樣本包含63 所私立學校及15 所國立學校，參照Cohn, Rhine & Santos(1989)所發表的多重產出方式來估計高等教育產業之成本函數，將產出分為大學生、研究生、專科學生、國科會計畫與產學合作計畫。研究結果發現，國立學校與私立學校成本結構確實存在顯著差異，在所有迴歸式中，大學生與專科學生交乘項(UGS*PGS)的係數均顯著為負，表示兩種產出具有範疇經濟之效益。再者，由於國立學校可能受到政府補助，因此無論是在規模經濟與範疇經濟上，皆表現較私立學校差。

This study empirically estimates the relationship between multiple-product fixed total cost function and output for technological and vocational education institutions (TVEIs) in Taiwan.The data for 63 private and 15 public TVEIs from 2002 to 2006 were collected and analyzed.
Costs are modeled as a function of the level of production of five outputs: undergraduate student,graduate student, professional training student, grant research from National Science Council and industry-education cooperation. We find that public and private TVEIs are characterized by significantly different cost functions and suggest that economies of scope exist for the undergraduate student and professional training student(UGS*PGS) outputs. However, we also find that no matter what the performance of economies of scale or economies of scope, the private TVEIs is superior to public TVEIs.