xce , which sPows that the emwlh rate of fixed assets , the pppoPion of professors and associate profesРsors ,the pppoPion of devegpmexi expedditure and the mOity to pay wilt have an impoPani impact on the pePopn- Рance 1«0&00)of auUael expexditure in colgays and unWishes. In the fopnuladon of auUael mmuement plan ,РO is paramount to tilt in favour of the long - teun devegpmexi of colleges and universities, and the fopnulation of РauUael plan shoulp be but on the presexi and the future be considered -РР Key writ: 2unaU 100616 x1 ; pePopnance evalnatioh; financial dimexsion; chstomer dimexsion; intemal Рprocess dimexsion; amwth and devegpmexi dimexsionРР 107