Abstract

The universities, as well the public as the private, will try to implement an university policy that tries to overcome the academic, administrative, teaching and economic problems that would be found in view of the concrete fact that they ignore the behavior of those categories that explain such inconvenient. In the best of the cases, they are know problems too specific as the traditional lack of elements and equipment, the lack of training the staff of certain administrative levels, the inadequacy of locals, elaboration of modules, presentation of advises and obviously it’s established a direct relation between the magnitude of these problems and the insufficiency of financial resources. This project made the application of the method “Break-even-point” (balance point) of the Costs In Virtual Education (VE) and Actual Education (AE) in University Education. The project presents the relation of fixed costs and variable costs and the influence that the number of students in the Biannual Total Cost by program has, such is the case of Education Degree: Biology-Chemistry.

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