A Study on Cost Calculation in Distance Education: A Systematic Literature Review1

Abstract

The calculation of costs in distance education is crucial for determining the efficiency and effectiveness of education. In this calculation process, it is important to consider accurately the factors that affect costs and cost determination approaches. In this research, (i) difficulties encountered in cost calculation in distance education, (ii) factors affecting costs in distance education and (iii) cost determination approaches in distance education were determined by using document analysis method from qualitative research methods. The research findings indicate that the challenges in cost calculation in distance education generally arise from factors such as rapid technological developments, student support, teacher training, digital content development processes, exam management, staff training, student motivation and participation, and production and maintenance of educational materials. The study found that distance education costs are generally affected by factors such as technology costs, teacher costs, student numbers and educational materials, communication and interaction tools, the number of courses offered, course revision frequency, environment used, type and amount of student support, and depreciation rate. In the research, it was determined that different methods are used for cost calculations in distance education. Direct cost calculation, indirect cost calculation and activity- based costing are among them. These results demonstrate that cost calculation in distance education is a complex process that requires the evaluation of multiple factors. When calculating costs in distance education, it is essential to consider the challenges encountered, all factors affecting costs, and the methods that can be used for cost calculations. Additionally, it is crucial to base cost calculations on current and accurate data.