The cost of education in the university environment. Model of calculation

Considering the new tendencies in carrying out the university activities, we considered it would be useful to elaborate a model which determines the costs of didactic activities and, moreover, to establish the costs of specific "end products" (education, research, professional development, activities focusing on performing services in this domain for third parties). The presented model refers to identifying the elements of expenses which could be included in the total costs specific to this type of activity, where the costs are established, as well as identifying the final cost bearers and applying the methods of assigning the costs. In this paper we will present our principles for the calculation of the costs which are specific to the university teaching activity and the methods to determine them, too. (C) 2013 The Authors. Published by Elsevier Ltd.