Proposals for calculating unit costs are advocated that are based on a body of methods common to the member universities. Production inputs and cost components in French universities are studied in terms of resources at the disposal of the university, and staffing, capital, operating, and transfer costs. Identification of activities and…

Methods of evaluating unit operating costs and the development of the services and departments of French universities are examined. After an initial phase devoted to working out a common methodology, it was decided that the latter should be put directly to the test and that devices would have to be found to bridge the gaps in existing data, as,…