تحديد تكاليف الطالب الجامعي المضافة وفق التعليم الالكتروني : دراسة حالة في أحد أقسام كلية الإدارة و الاقتصاد جامعة الموصل

الملخص EN

The current study aims at determining and measuring the student costs in terms of the traditional, online and integrated learning using the cost system, which is based on activity, based costing at the College of Administration and Economics, department of Accounting for the morning, evening studies in Mosul University.

The purpose of the study is presenting a complete study about the cost of the student in the online learning due to the increasing importance of the online and integrated learning within the current circumstances and epidemics that made the universities depend on this type of teaching and so they need to make sound managerial decision in terms of exploiting the available economic resources that help them perform their basic functions in a way that ensures efficiency to reach the minimum costs along with maintaining the quality of teaching and staying within the international classifications, and the following conclusions were reached: - The use of Activity Based Costing (ABC) for the higher studies and measuring the cost for the traditional teaching student resulted in calculating the cost of the student accurately and fairly.

At the same time it provides precise information on the level - The use of the e-learning system leads to high costs in addition to the costs of traditional education