Cost Analysis in Online Teaching Using an Activity Map

Virtual education has been associated, on some occasions, with economic models of scale that strengthen the mercantilist vision teaching, thereby raising questions quality service. Some studies educational costs associated this modality simplify analysis based individual elements, such as production courses or technological infrastructure, offering an incomplete and biased perspective. This study proposes to carry out a complete virtual university using Activity-Based Costing (ABC) model determine percentage budget consumed by each activities involved in training process. The results show significant influence instructional design teaching have modalities (62.5% set activities), thus highlighting importance human resources maintaining mediated technology. Understanding capital its contribution innovative service is fundamental consolidate can improve access for populations major difficulties.