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Cost allocation in the research university and what it tells us

Changing Higher Education

However, in these times of heated discussions over who should pay for higher education and a background of rapidly increasing student debt, it is important to have some idea of what the actual costs of producing that education are. this indeterminacy through our accepted form of higher education accounting - fund accounting.

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The high cost of funded research in colleges and universities

Changing Higher Education

On the other hand, hidden costs are well known, but seldom openly discussed even thought they contribute very significantly to the institutional cost of research. Whatever the value of institutional Direct Funding of R&D, it is obviously the driver of the rapidly growing overall cost of Institutional R&D.