ABSTRACT
In conclusion it can be confidently stated that the changes in the HE environment that will undoubtedly take place over the next few years will have a profound effect on the cost structure of institutions. This point must continue to be emphasised. In turn this will require new approaches to costing in HEIs over and above developments which may at present be taking place. Thus institutions should avoid the acquisition of new costing systems, at considerable expense, without first undertaking a strategic review of their requirements for cost information and the means of producing that cost information in the medium to longer term.
