Analysis of ABC Model for Optimizing Financial Structure of Universities in Government Accounting Comprehensive Budget Performance Management

Published Online: Sep 26, 2025

Received: Jan 02, 2025

Accepted: Apr 20, 2025

DOI: https://doi.org/10.2478/amns-2025-1076

Keywords

ABC model, Breakpoint regression analysis method, OLS regression, Government budget performance management

© 2025 Qingquan Huang, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.