Abstract

The primary goal of the article is to describe a methodology for the evaluation of selected aspects of academic e-learning economics. Specific objectives include a presentation of such financial aspects of e-learning as fixed, variable, total and margin costs, analysis of contribution margin and analysis of economies of scope and scale of academic e-learning. At first, the literature study was conducted. Basic models for costs estimation (fixed, variable, total and margin) and relations between costs of e-learning and traditional academic learning were identified. The paper starts with the definition of a reference model of academic e learning. The model covers its different aspects, i.e., social, technological, educational, economic, and regulatory (law). Income and costs categories (i.e., fixed and variable, direct and indirect, marginal) are analyzed as well, followed by the analysis of economies of scale and scope in academic e-learning. Additionally, the authors discuss different models of gross margin and return indexes.

The result of the study shown in the article is also a set of guidelines for the analysis of academic e-learning considering economic factors previously mentioned. Two examples from the practice of academic e-learning organizations supplement the presentation of the topic.

Keywords: economics of e learning, e learning costs, e learning expenses, economies of scale of e learning, economies of scope of e learning

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