Abstract

Universities, both public and private, seek to implement a university policy that tries to address the academic, administrative, educational and economic problems would be faced with the concrete fact that ignore the behavior of those categories that explain such drawbacks. In the best case, too specific and traditional elements and equipment shortages are known problems, lack of training of certain administrative levels, inadequate buildings, the development of modules, presentation advice and obviously a relationship is established directly between the magnitude of these problems and inadequate financial resources. This project made the application of the technique "Break-even-point" (Breakeven) Costs of Distance Education and Higher Education Education Classroom. The project presents the ratio of fixed costs and variable costs and the influence of the number of students in the Semester Program Total Cost per case BA in Sociology.

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