There is an up to date version of this page with updated topics and links on the integrated web site at https://bacsich.org/publications/costs/
Paul Bacsich has been carrying out research and consultancy in the area of costs of e-learning since the early 1990s. His first publication in the area was done as part of the CCAM team working for the EU on this topic. In the period 1999-2002 he won three grants from JISC to deal with this topic, then called "costs of networked learning" - read up on CNL for the details.
Costing has continued as an interest of Paul's and has now become one of the key offerings of Matic Media Ltd. Paul's former blog had costs as one of its three main areas of specialism.
In the UK, there have been three main systematic approaches in recent years to the costs of e-learning in the university and related sectors. All key documentation is publicly available.
There are also a few UK universities paying attention to this issue. HEFCE has from time to time issued reports relating to the topic but nothing of direct applicability. The most recent is the report "The costs of alternative modes of delivery", authored by JM Consulting in August 2003.
Mention should also be made of the Centre for Research into the Wider Benefits of Learning at the Institute of Education (now part of UCL), but this takes a very wide view of benefits, much wider than the cost-benefit issues discussed in the corporate sector,
There was also ongoing work at several US universities, including under the auspices of the former NUTN, and in Australia.
The above was a brief introduction to an enormous topic. Please consult Matic Media Ltd if you need advice. Additional reading with updated topics and links is on the integrated web site at https://bacsich.org/publications/costs/