EUA. Financially Sustainable Universities. Towards Full Costing in European Universities. European University Association, Brussels, 2008. Pages: 87.

This latest EUA study provides an analysis of the current state of development of full costing in higher education institutions in Europe. As such, it evaluates the progress accomplished in the implementation of those systems enabling universities to identify and calculate all the costs of their activities, including projects. The report also seeks to identify the drivers, benefits and obstacles in this process. It highlights the apparent diversity among European institutions with regards to their progress towards full costing, covering a range of countries from those with advanced systems in place, such as the UK, to countries and universities where awareness of the issue is low and development correspondingly limited.

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