Budget Amount *help |
¥2,390,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥390,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2007: ¥700,000 (Direct Cost: ¥700,000)
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Research Abstract |
It was not well known how much does it cost to e-learning in the higher education, though e-learning was researched from various aspects. In this research, at first, I tried to apply the scheme of ABC (Activity Based Costing) to measure the cost of the educational program. In e learning, it is clarified to occupy the large percentage of the hidden cost to the entire cost through the research in ABC-Costing model. Then, I did some case studies to clarify the hidden cost of e-learning in higher education.
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