Costs on E-Learning in Higher Education

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It was not well known how much does it cost to e-learning in the higher education, though e-learning was researched from various aspects. In this research, at first, I tried to apply the scheme of ABC (Activity Based Costing) to measure the cost of the educational program. In e learning, it is clarified to occupy the large percentage of the hidden cost to the entire cost through the research in ABC-Costing model. Then, I did some case studies to clarify the hidden cost of e-learning in higher education.