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EUIMA - Full Costing

EUIMA - The sustainability of university funding, financial management and full costing

What is EUIMA – Full Costing

The EUIMA - Full Costing project contributed to the development of full costing in European universities by helping them to better identify the costs of all their activities and projects.

The project built on experience from EUA’s work on the financial sustainability of universities (see report “Towards full costing in European Universities”) as well as on a study on the diversification of income streams in universities across Europe through the EUDIS project. It also addressed cross cutting issues identified in the report prepared by the European Commission Expert Group on the “Impact of external project-based funding on the financial management of universities”.

The EUIMA - Full Costing implemented this expertise in practice through 7 country workshops and 4 study visits to several universities across Europe. The project offered participants the opportunity to learn from good practice in implementing full costing from the most experienced universities in Europe.

More information about the project is available here.

Report looks at progress in developing full costing in universities

EUA has published a new report which examines the development of ‘full costing’ in European universities. Entitled “Financially Sustainable Universities. Full Costing: Progress and Practice”, the publication aims to assist university practitioners in implementing full costing, with examples of good practice, whilst at the same time providing important information for policy makers and funders.

The report, which brings together evidence collected during the EUIMA project and from other EUA work on funding provides an update on the status of full costing implementation in 14 European higher education systems and examines its impact on the relationship between universities and different funders. It concludes that, overall, considerable progress has been made in recent years in the implementation of full costing, while a number of internal and external obstacles still exist.

The full report can be downloaded here.

Past Events:

EUIMA Project Final Event
Horizon 2020 and the modernisation of European universities –
Dialogue with European policy makers

Brussels, Belgium
10 May 2012

Country Workshops:

CROATIA: University of Zagreb with partner institutions - 16 June 2010
TURKEY: The Council of Higher Education of Turkey - 27 September 2010
FRANCE: AMUE (Agency for Mutualisation of Universities and HE institutions) with CPU (Conference of University Presidents) - 14 January 2011
BELGIUM: University of Gent with Fonds de la Recherche Scientifique (FNRS) - 4 February 2011
AUSTRIA: University of Vienna with the Austrian Universities’ Conference -28 February 2011
POLAND: University of Warsaw and University Science Commission - 13 May 2011
GERMANY: HRK (German Rectors’ Conference) - 9 December 2011 in Berlin

Study Visits:

UNIVERSITY OF COIMBRA: 13-15 December 2010


This project is funded by DG Research of the European Commission.

EUA Project Coordinator details

Mr. Thomas Estermann, Head of Unit,
Anna-Lena Claeys-Kulik, Project Officer,

European University Association (EUA)

Brussels office:
Avenue de l’Yser, 24
1040 Brussels
Tel: +32 (0) 2 230 55 44

Geneva office:
114, Rue du Rhône
Case postale 3174
1211 Geneva 3
Tel: +41 22 552 02 96