I would be very interested in seeing whether other institutions have developed or are working on costing models for attributing, say, the costs of student services between faculties. For the OU, 'Student Services' is a very large department covering registry, assessment, teaching services, regional student support network etc. We are obliged to come up with a set of unit costs that allows us to 'recover our costs from faculties' in a more or less equitable way; the hard part is being able to analyse our costs in an appropriately meaningful way in the first place, particularly across such a large (1100 staff) and diverse unit. Terms like 'cost driver' are bandied about, but are very hard to define. If there is anyone else out there wrestling with such issues, I'd be delighted to share experiences, on the list or off. If you want to email me direct, I'm on [log in to unmask] Thanks, Michael Street Student Services Planning Office Open University