Expenditure structures and operating patterns of non-profit preschools in Taiwan, 2014−2018: A five-year longitudinal study

Since 2000, providing affordable, high-quality early childhood education and care has been a global challenge for governments worldwide. In 2012, Taiwan addressed this challenge by establishing a public-private partnership (PPP) non-profit preschool (NPP) system, aiming to support children aged 2–5, particularly those from disadvantaged backgrounds. To ensure the effective use of government resources, Taiwan has implemented a standardized financial management mechanism. This five-year study examined the expenditure structure and operational trends of preschool education in Taiwan from 2014 to 2018. We used cluster analysis to categorize records from 271 academic years across 117 preschool institutions based on key expenditure indicators and explored predictive factors by GEE logistic regression analyses. We identified three clusters representing low, medium, and high expenditure levels and found eighteen key factors requiring initiative-taking monitoring. This study established a comprehensive database of NPPs, analyzed expenditure patterns, and linked them to performance outcomes. It will help to further develop classification management indicators and their benchmarks and enhance the management application value of evidence-based empirical evaluation research on funding policies.