CFOS/Costing a New Course or Programme/Exercise 6.2 Sample Answers
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Income
Fixed | Variable | |
---|---|---|
Non-
Recurrent |
Once-off Grants for course
development, from:
|
Donations from private sector |
Recurrent | Annual Grants
Contributions-in-Kind (e.g. provision of facilities) |
Student Fees
Scholarships Subsidies, based on:
|
Direct Costs
Fixed | Variable | |
---|---|---|
Non-
Recurrent |
Once-off costs for:
|
Costs than vary depending upon number of pages:
|
Recurrent | Costs that arise every year or every couple of years for:
|
Costs that vary depending on learner numbers:
|
Indirect Costs
Fixed | Variable | |
---|---|---|
Non-
Recurrent |
Shared Common Costs, such as:
|
Once-off payments, for example:
|
Recurrent | Committed Common Costs of Staff in service units:
Other Business-Sustaining Costs |
Committed Costs for services to students:
Where these costs can be identified and attached to a particular course, they may be treated as Direct Costs |