Modern universities often use Activity Based Costing (ABC) to identify which departments are under financial stress based on their student load per subject. The "Invisible" Student Problem
You might just find the freedom you’ve been looking for. Modern universities often use Activity Based Costing (ABC)
: If a student is studying half of a full load, they represent 0.5 EFTSU . For example, niche subjects like Arabic studies in
Enter .
: Typically enrolled in a load that equals 1.0 EFTSU per year. they represent 0.5 EFTSU .
EFTSU is used to determine if a specific subject or major is sustainable. For example, niche subjects like Arabic studies in Australia have faced challenges when individual institutions failed to exceed 20 EFTSU in student demand, leading to concerns about financial viability.
While a simple headcount tells you how many people are on campus, EFTSU provides a more accurate picture of the actual "student load" an institution supports. What is an EFTSU?