Estermann, T., & Claeys-Kulik, A.-L. Financially Sustainable Universities - Full Costing: Progress and Practice. European University Association, Brussels, 2013. Pages: 53.

Following previous work on full costing, this report by the EUA contributes to a better understanding of the current funding challenges for universities. It analyses the development of full costing in Europe, focusing on the challenges to the financial sustainability of universities (such as shrinking public budgets or highly diversified income structures) and promoting full costing as a tool to address these funding challenges. It gives an update on the state of full costing implementation in 14 European higher education systems and provides valuable information to policy makers, university practitioners and different types of funders.

European University Association (EUA)