In order to calculate the cost of education a criteria has been adopted similar to that used to define education expenditure, the difference lies in that it is considered that included in the cost of education is the estimation of expenditure on teaching and non teaching staff that do not have a legal contract with the centre and do not receive remuneration; therefore, the cost of education is the result of adding this estimated item to education expenditure. The tables that are offered include the following classifications of education costs:
Cost per level of education: For the calculation of the cost of each education level it has been necessary to distribute those expenditure concepts which the questionnaire did not assign directly to each education level –non teaching staff, management staff, consumption of goods and services, amortisation-, according to the number of pupils at each level.
Cost per education unit. Ratio that relates the cost of each level to the number of school units at each education level.
Cost per pupil. Ratio that relates the cost of each level to the number of pupils of each year in the education level.