Unit Cost Framework and Tool Final Version Dec 2012

THE UNITED REPUBLIC OF TANZANIA
MINISTRY OF EDUCATION AND VOCATIONAL TRAINING
THE UNIT COST FRAMEWORK AND TOOL FOR HIGHER EDUCATION IN

TANZANIA
December 2012
TABLE OF CONTENTS
LIST OF APPENDICES.................................................................................................iii
LIST OF TABLES...........................................................................................................iii
ABREVIATIONS............................................................................................................iv
1.
Introduction.............................................................................................................1
2.
Objectives of the SUC Framework.........................................................................2
3.
Main and Specific Goals of SUC............................................................................2
4.
Methodology for development of SUC framework..................................................3
5.
Factors Considered for SUC framework tool..........................................................3
5.1.
Guidelines issued by TCU that have implication on SUC....................................4
5.1.1.
Programmes......................................................................................................4
5.1.2.
Staffing..............................................................................................................4
5.1.3.
Facilities............................................................................................................5
5.1.4.
Teaching and Learning resources.....................................................................5
5.1.5.
Staff/student ratios............................................................................................5
5.1.6.
Research and Public Services..........................................................................6
5.2.
Government Policies............................................................................................6
5.3.
Government guidelines........................................................................................6
5.4.
Professional considerations.................................................................................7
6.
Common cost items for each programme category...............................................7
6.1.
Direct cost to students..........................................................................................7
6.2.
Indirect costs to students......................................................................................7
6.3.
Consultations with selected Institutions..............................................................11
6.3.1.
Benchmarking of costs for Unit cost framework..............................................11
6.3.2.
Apportionment of cost.....................................................................................13
6.3.2.1.
Direct costs not for apportionment...............................................................13

i
6.3.2.2.
Direct costs for apportionment.....................................................................13
6.3.2.3.
Indirect Costs to students............................................................................14
6.3.2.4.
Costs not included into computing Unit cost...............................................14
7.
SUC Framework Design.......................................................................................14
7.1.
Nature of the costs to be benchmarked using TCU Guidelines.........................14
7.2.
The ratios adopted in computing students Unit cost..........................................15
8.
SUC Framework Implementation.........................................................................16
8.1.
Stage 1:..............................................................................................................16
8.2.
Stage 2...............................................................................................................16
8.3.
Stage 3:..............................................................................................................17
8.4.
Stage 4:..............................................................................................................17
8.5.
Stage 5:..............................................................................................................18
8.6.
Stage 6:..............................................................................................................19
8.7.
Stage 7:..............................................................................................................20
8.8.
Student Unit Cost Application.............................................................................21
9.
10.
Conclusion:...........................................................................................................21
Way Forward......................................................................................................22
ii
LIST OF APPENDICES
Appendix 1
Clusters
of
Programmes
as
at
July
2012.
23
Appendix 2 Examples of Unit Cost Using Total Expenditure in the Programme
Divide
by
Number
of
Students....
43
LIST OF TABLES
Table 1
Categorization
of
Cost
Items.
08
Table 2
Benchmarks for a Unit Cost Framework Determination..

12
Table 3
Matrix
for
Direct
Cost
Indirect
for
Apportionment..
...13
Table 4
Matrix
for
Cost
for
Apportionment..
.14
Table 5
Staff
Student
Ratio
per
Cluster...
.15
Table 6
Scenarios
Analysis...20
iii
ABREVIATIONS
AKU-TIHE
Aga Khan University- Tanzania Institute of Higher Education
AMUCTA
Archbishop Mihayo University College of Tanzania
ARU
Ardhi University
CUHAS
Catholic University of Health and Allied Sciences
DUCE
Dar es Salaam University College of Education
ETU
Eckenforde Tanga University
HKMU
Hubert Kairuki Memorial University
HLIs
Higher Learning Institutions
IMTU
International Medical and Technological University
IUCO
Iringa University College
JUC
Jordan University College
KIUDC
Kampala International University Dar es Salaam College
KUA
Katavi University of Agriculture
MMU
Mount Meru University
MU
Mzumbe University
MUCCoB
S
MUCE
Moshi University College of Cooperative and Business

Studies
Mkwawa University College of Education
MUCO
Makumira University College
MUHAS
Muhimbili University of Health and Allied Sciences
MUM
Muslim University of Morogoro
MWUCE
Mwenge University College of Education
NACTE
National Council for Technical Education
NMAIST
Nelson Mandela African Institute of Science and Technology
OUT
Open University of Tanzania
RUCO
Ruaha University College
SAUT
Saint Augustine University of Tanzania
SEKUCO
Sebastian Kolowa University College
iv
SFUCHAS
St. Francis University College of Health and Allied Sciences
SJUIT
St. Joseph University in Tanzania
SJUT
Saint Johns University of Tanzania
SMMUCo
Stefano Moshi Memorial University College
SteMMU
Co
STHEP
Stella Maris Mtwara University College

Science Technology Higher Education Project
SUA
Sokoine University of Agriculture
SUC
Student Unit Cost
TCU
Tanzania Commission for Universities
TEKU
Teofilo Kisanji University
TUDARCo
Tumaini University - Dar es Salaam College
TUMA
Tumaini University Makumira
UAUT
United African University of Tanzania
UB
University of Bagamoyo
UCEZ
University College of Education Zanzibar
UDSM
University of Dar es Salaam
UoA
University of Arusha
ZU
Zanzibar University
THE UNIT COST FRAMEWORK AND TOOL FOR HIGHER EDUCATION IN

TANZANIA
1. Introduction
Financing of education and higher education in particular for decades has
been an issue of debate with many controversies. One of the controversies
in financing higher education is how costs for programs of study in
institutions should be determined.
In 2000 the Government formed the Ministrys Student Unit Cost Committee
comprising members from the then Ministry of Science, Technology and
Higher Education and public higher education institutions. This committee
was formed to develop a nationally accepted methodology for determination
of student unit costs and to recommend programme unit costs.
The
recommendations were adopted and published in 2003.

Based on those recommendations the Government in 2005/06 sampled the
Dar es Salaam Institute of Technology and Mzumbe University as pilot
institutions to apply the recommended student unit cost. The result was not
satisfactory due to the shortcomings of the approach which appeared not to
be cost effective as well as cost efficient. This was evident by the unrealistic
budget allocation to the institutions and failure to sustainably continue to
avail the budget. Furthermore factors such as the size of the institutions were
not considered, thus render its implementation difficulty.
In 2007/08 financial year the then Ministry of Higher Education, Science and
Technology appointed a team which attempted to undertake the review of
the student unit cost recommended in 2003.The report was submitted to the
Ministerial consultative meeting which was held in 2007, through which
stakeholders produced various comments including inadequate data used in
the analysis and hence again deter its adoption.
In 2011/2012 financial year, the Government, through Science Technology
Higher Education Project (STHEP) financed by the World Bank, engaged a
consultant to carry out the Tanzania Higher Education Students Unit Cost
Survey. The survey was prompted by the fact that up to now there is no
specific tool that can be used by the Government or higher learning
1
institutions (HLIs) in determining the cost of running higher education

programmes or setting tuition fees for such programmes. The purpose of the
study, therefore, was to better understand the drivers of institutional costs in
Tanzanian higher education with a view to improving policy making in
relation to institutional funding and tuition fees. The study was carried out
(through field of study clusters) and the final report was produced and
submitted to the Government in April, 2012.
The study was not intended to produce a Student Unit Cost (SUC)
Framework, rather to provide important costs benchmarking information
across all Tanzanian HLIs and enable the Government to develop a SUC
framework. It is from such understanding that, the Tanzania Commission for
Universities (TCU) in collaboration with other members of the "Jukwaa la
Taasisi na Mamlaka Zinazosimamia na Kuthibiti Ubora wa Elimu
Tanzania with the facilitation of the Ministry of Education and Vocational
Training has developed the SUC framework. It is expected that the
framework will help the government and HLIs in dealing with matters related
to programme costing and tuition fees and thus reduce or eliminate
altogether the complaints which the government so far receives in relation to
the cost of higher education in Tanzania.
2. Objectives of the SUC Framework

The main objectives of the SUC framework is to help and guide institutions of
higher learning in Tanzania in designing their Programmes, determining the
costs of running their programmes and setting the tuition fees for the same.
3. Main and Specific Goals of SUC

The main goal for the SUC framework is to set national guidelines for
determination of programme costs and setting of tuition fees for higher
education in Tanzania.
The specific goal is to put in place a tool that will be used by:
a)
HLIs in Tanzania in determining
the costs of running a
programme and setting the unit cost for the programme; and
b)
TCU for programme validation and approval on matters related to

programme fees.
4. Methodology for development of SUC framework

In developing the SUC framework the following process was involved:
a)
Examination of different guidelines issued by TCU 1on universities

and their programmes, staff, facilities, teaching and learning
resources as well as staff/student ratios;
b)
Examination of Government guidelines, especially for public

universities, on matters of salary and related incentives,
c)
Examination, through cluster samples, of common cost items for

each degree programme category, using TCU guidelines, with a
view to determining benchmarks that are applicable to the
categories;
d)
Review of the previous SUC Task Force reports;
e)
Consultations
with
selected
institutions
on
each
degree
programme category; and

f)
Development of the SUC Framework tool based on the outcome

of (a) to (d) above.
5. Factors Considered for SUC framework tool

Obviously, one of the simplest ways of determining the unit cost is to take
the annual expenditure of an institution and to divide it by the number of
students (see for example appendix 2). However, this approach may be
1
NACTE also maintains guidelines which are in harmony with TCU guidelines on similar
matters. For this SUC framework guidelines were taken as benchmarks for university
level programmes.
3
misleading as there is a significant deal of activities in HLIs which are not

closely related to teaching of and learning by student. These activities, in
most cases, transcend the areas of research and public services carried out
by a HLI as part of its core functions. There is also a certain percent of
administrative cost that is not closely related to teaching of and learning by
student.
Higher education is also not homogeneous as to levels, approach and even
modes of programme delivery. Indeed, HLIs invariably engage in both under
graduate teaching and learning as well as at certificate and degree
programmes. Considering all these diversities, this SUC framework is
restricted to undergraduate degree programmes which are delivered through
on campus conventional modes.
Undoubtedly also unit costs are determined by very many influences some
are permanent or semi permanent (for example location of the institution or
requirements of the discipline or profession), some temporary (for example
age of the institution or programme), some structural (for example
regulatory guidelines), some systemic (for example government policies) and
some
generally
related
to
quality
for
continuous
improvements
of
programmes. Below is a summary of some of these aspects that influence

unit costs in Tanzania.
5.1. Guidelines issued by TCU that have implication on SUC
5.1.1.
Programmes
In accordance with Minimum Guidelines for the Harmonization of

Awards Offered in Tanzania issued in August 2012, all undergraduate
degree programmes have been clustered into 20 clusters (see Appendix 1).
The 20 clusters are further grouped into 4 categories; namely Arts, Social
Sciences and Humanities, Science and Technology, Engineering and Health
Science. The guidelines proceed on the assumption that each of these
categories shares a number of similarities which are useful in unit cost
determination, such as number of students per classroom, staff ratios per
programmes, required teaching and learning resources as well as training
and delivery systems. HLIs normally factor these elements in the programme
unit costs.
5.1.2.
Staffing
In accordance with Employment, Staff Performance Review and Career

Development Minimum Guidelines issued in August 2012, each HLI is
required to maintain a minimum number of academic, administrative and
technical staff for its programmes and other activities of the University. The
staff number is determined by the requirements of the cluster or the
category within which the programme relates. Usually, staffing matters are
organized in a pyramidal format, in that a programme will have normally
have fewer senior (academic) members of staff and more of junior
(academic) members of staff. This arrangement is useful programme
management, design and delivery as well as planning staff succession. All
these matters have implication in the unit cost computation.
5.1.3.
Facilities
In accordance with Minimum Guidelines and Norms for Governance

Units issued in August 2012, each HLI is required to maintain minimum
facilities that will enable it to run its programmes with the required quality. In
principle, the facility requirements have nothing to do with students as such,
since a HLI is expected to have them in place prior to admission of students
and keep on improving them as the institution grows. However, facilities may
in some cases influence the unit cost for a programme, especially when
issues of the age are considered in terms of number of years the institution
has been in existence and number of years the facilities have been in place,
hence requiring maintenance and rehabilitation.
5.1.4.
Teaching and Learning resources

Units issued in August 2012, each HLI is required to maintain the requisite
type and number of teaching and learning resources, such as library,
laboratory, workshop, clinic, simulation, and ICT resources among others.
These resources have direct implication on the Unit cost computation.
5
5.1.5.
Staff/student ratios

Units issued in August 2012, each HLI is required to maintain an acceptable
ratio of staff to students. The ratio varies depending on the programme
category. The ratios have implication on the number of staff to be employed
for each programme and hence influence the unit cost for the programme
when issues of salaries and related considerations are taken into account.
5.1.6.
Research and Public Services
The Universities Act and its regulations 2 require Universities to carry out
research and public services in addition to the main responsibility of teaching
and learning. Each HLI, therefore, is required to put in place facilities and
resources to enable the execution of the functions related to these two
components. These components, depending on the age of the institution and
its quality assurance structures, may influence teaching and learning, and
thus have some implication in the unit cost computation.
5.2. Government Policies
The Government issued the National Higher Education Policy in 1996 which
among other things promotes equity, access and quality in higher education.
To attain equity, HLIs are required to take on board every qualified student
regardless of colour, sex, status, tribe, religion among other attributes of
discrimination.
Access
requires
consideration
of
affordability
of
the
programmes, which is an element of fees. The fees must therefore be

reasonable. Quality, however, requires HLIs to put in place the right teaching
and learning environment so that the learning objectives for a programme
are attained. All these elements of policies require critical thinking and
approach so that the right balance is attained, and hence, influence the unit
cost of each programme in the right way.
The National Council for Technical Education Act, also prescribe the functions of
institutions under NACTE to include teaching, research and public services.

6
Further, education in Tanzania is a social service and thus not for profit.
Based on this policy aspiration, HLIs are expected to be run on a cost
recovery basis, thereby allowing a portion of the income to be used for the
future expansion of the institutions.
5.3. Government guidelines
The Government periodically issues various circulars on matters related to
salaries and allowances for staff of public HLIs. Public HLIs are required to
adhere to these guidelines, whereas private HLIs are using the same as a
yard stick in attracting and recruitment of the qualified staff and thus the
same has implications in terms of unit cost computation.
5.4. Professional considerations
Professional bodies also prescribe various standards that must be attained in
relation to programmes for professions being regulated. Usually, the
standards are determined in consideration of the requirements of the
industry to which the profession is intended to serve. Some of these
standards, for example, require supervised practical training the cost of
which the student must bear and thus becoming a factor in the computation
of unit cost for a programme.
6. Common cost items for each programme category
It is a fact that each programme category has cost items which are used by
HLIs in the computation of the unit costs. Some of these cost items are
directly tied to student learning while some are indirect. Through sampling,
the SUC framework has adopted the definitions for direct and indirect costs
items as explained here under and detailed shown in table 1.
6.1. Direct cost to students
These are costs which relates directly to students (academic activities) for
which are largely meant to cover for teaching and learning of students, e.g.
examination costs, utility (electricity, water, sewage) costs and salaries of
members of staff among others.
6.2. Indirect costs to students
These are costs which are met by a HLI in relation to its own existence and
reputation as a going entity.
Table 1: Categorization of Cost Items

Cost Item
Cost Type
Common
Not
Commo
n
1.
Salaries
Direct Cost
2.
Increments
Direct Cost
3.
Promotions
Direct Cost
4.
Pension employer
Direct Cost
5.
Gratuity
Direct Cost
6.
Health Insurance
Direct Cost
7.
Electricity
Direct Cost
8.
Water
Direct Cost
9.
Expatriate Allowance
Direct Cost
10. Clinical Allowance
Direct Cost
11.
Allowance Part - time lecturers
Direct Cost
12.
Tutorial Assistants Training
Direct Cost
13. Cost of Bandwith
Direct Cost
14. Academic Meetings
Direct Cost
15. Field Attachment & Supervision
Direct Cost
16. Travel local
Direct Cost
17. Stationeries
Direct Cost
18. Training Academic
Direct Cost
Expenses
19. Training materials
Direct Cost
20. Internship/Student Project
Direct Cost
Expenses
21. Production, review of manuals &
Direct Cost
Direct Cost
23. Program Accreditation
Direct Cost
24. Books & Library expenses
Direct Cost
25. Periodicals
Direct Cost
26. Graduation, Academic Awards &
Direct Cost
27. Examination expenses
Direct Cost
28. External Examiners
Direct Cost
29. Schools & Directorate Board
Direct Cost
30. Inter Campus Trainers expenses
Direct Cost
31. Student Welfare Expenses
Direct Cost
32. Travel , Games & Sports
Direct Cost
33. Telecommunication & Postage
Indirect Cost
34. Postage & Courier
Indirect Cost
35. Systems (Computer Repair &
Indirect Cost
36. Procurement
Indirect Cost
37. Advertising & Publicity
Indirect Cost
printing costs
22. Curriculum Dev't& Quality
Improvement
Public Ceremonies
Meetings (Senate)
Maintenance)
10
38. Transport & Traveling
Indirect Cost
39. internship
Indirect Cost
40. Professional Allowance
Indirect Cost
41. Risk Allowance
Indirect Cost
42. Medical Expenses
Indirect Cost
43. Security Outsource
Indirect Cost
44. Cleaning & Sanitation
Indirect Cost
45. Travel Abroad
Indirect Cost
46. Leave Cost
Indirect Cost
47. Recruitment Cost
Indirect Cost
48. Extra duty Allowance
Indirect Cost
49. Motor Vehicle Running Expenses
Indirect Cost
(Repair & Maintenance, Fuel &

Lubricants & Insurance)
50. House Rent to Expatriate
Indirect Cost
51. Management Committee,
Indirect Cost
Indirect Cost
Conference & Seminars

52. Miscellaneous
6.3. Consultations with selected Institutions

During the development of the SUC framework to selected public and private
HLIs were visited. The selection was done on the basis of availability of
Audited Annual Financial Reports as well as other reports submitted to TCU 3
3
The Universities Act and its regulations require each HLI under TCU to submit annual reports. These
reports are useful in, among other things, determining whether the institution is financially viable. The
Grants Committee of the Commission has responsibility to advise the Commission so that the
11
and also consultations with NACTE. The purpose was to establish best
practices in running of the HLIs, for which some of these HLIs were
considered as benchmarks for the purpose of SUC framework. Furthermore,
the visits and discussions held with the selected HLIs made it possible to
apportion costs incurred by HLIs.
6.3.1.
Benchmarking of costs for Unit cost framework
Based on the visit, the HLIs indicated in table 2 were identified as

benchmarks for each degree programme category. In principle, Tanzania has
56 HLIs recognised and regulated by TCU and NACTE and thus it is possible
to establish a number of best practices and variations across these
institutions.
Government is properly advised on the type of intervention needed on these matters.
12
Table 2: Benchmarks for a Unit cost Framework determination

Programme
Category
Institution
Reasons
Arts,
Social Mzumbe University (MU) and Available Audited Annual
Science
and St Augustine University in
Financial
Reports
and
Humanities,
Tanzania (SAUT)
by
the
Health Sciences Muhimbili University of Health approved
and Allied Sciences (MUHAS) respective
Council
or
and Catholic University of
Governing Board
Health and Allied Sciences
(CUHAS)
Engineering
Dar es salaam
Technology (DIT)
Institute
Science
Technology
and Ardhi University (ARU)
13
of
6.3.2.
Apportionment of cost
The cost included in the establishment of unit costs, are either whole sum
being subjected to apportionment or a certain percentage depending on the
extent of their impact to students teaching and learning activities.
6.3.2.1. Direct costs not for apportionment
This is 100% of the direct costs which are solely meant for students in that
the cost is not in existence if there are no students (e.g. examination costs)
are borne by students
6.3.2.2. Direct costs for apportionment
This includes all the direct costs as shown in Table 3 below.
Table 3: Matrix for Direct Cost for apportionment
Cost apportionment
Percentage
Teaching and Learning
50%
Research Innovations
10%
Public Services (consultancy)
10%
General administration
30%
Out of the total direct costs as shown in Table 3 above, the proportion to be
loaded in the unit cost constitutes 100% of the teaching and learning
apportionment and 30% of the general administration apportionment
On the other hand, the apportionment percentages for research and public
services depend on the age of the HLI. Consultations with selected HLIs
indicate that if an HLI is less than 10 years of age since it acquired its full
registration, then the percentage of the apportionment for research and
public services should be shifted to teaching and learning. This is because, at
this stage, members of staff and the institution itself will dedicate most of
their time into teaching and learning as they strive to put in place conducive
environment for research and public services. However, if the HLI is 10 years
14
and above, it can rightly be assumed that it has the capacity to do research
and public service and hence only 10% of the cost on these items be
apportioned to students teaching and learning.
6.3.2.3. Indirect Costs to students
The indirect costs whose total for apportionment is 30% of the costs are
further subjected to apportionment as follows
Table 4: Matrix for Indirect Cost for apportionment
Cost apportionment
Percentage
Teaching and Learning
70%
Research Innovations
15%
Public Services (consultancy)
15%
Out of the total indirect costs which are subjected to apportionment, the
proportion to be loaded in the unit cost constitutes 100% of the teaching and
learning apportionment.
6.3.2.4. Costs not included into computing Unit cost
Indirect costs other than the percentage apportioned should not be borne by
students. Instead, such costs will have to be borne by the owners of the HLIs
according to their own policies on incomes (and their varying sources) and
expenditures (according to priorities).
7. SUC Framework Design
7.1. Nature of the costs to be benchmarked using TCU Guidelines
The SUC framework has thus used the following factors for various costs
absorption in the unit cost.
a)
Nature of the University (public vs private which may be nonprofit, religious, or for profit).
b)
Programme of study.
c)
Age of the institution.
d)
Students staff ratios.

15
e)
Average staff salaries as per government guidelines.
f)
Number of students in a programme.
7.2. The ratios adopted in computing students Unit cost

The ratio for various categories of clusters of study has been adopted in the
framework as depicted from TCU guidelines for which a set of staff team shall
include; 4 academic members of staff (1 Professor, 1 Senior Lecturer, 2
Lecturer/Asst.) and 2 non-academic (1 Technician and 1 Administrative
staff) to determine the minimum number of students needed to establish a
programme (see table 5).
Table 5: Staff - Student ratio per cluster
Categories
Arts,
social
Staff
Minimum number of
students
students in a programme by
Ratios
category
sciences 1:40
160
and humanities
Science and Technology 1:25
100
Health Science
1:10
40
Engineering
1:20
80
8. SUC Framework Implementation

To implement the SUC framework and its tool, the following guidelines should
be adhered to.
16
8.1.
Stage 1:
Establish the ideal number of students in a particular programme
A minimum number of students to establish a programme will be as per the

ratios explained in section 7.2 of this paper and the maximum number per a
programme must be 1,600 and thus each institution should strive to achieve
the requirement of 1600 students
8.2.
Stage 2
The system will automatically compute the standard requirement of number

of staff (assuming 4 staff (1Professor, 1Senior Lecturer, 2 Lecturer/Asst.
Lecturer/Technician),
8.3.
Stage 3:
Establish the standard salary basing on the current salary
structures of academic member of staff
17
The average salary will be obtained by averaging the individual

salary required to cover all staff who are required as per basic
standard set by TCU, the existing salary structure of academic
members of staff in public institutions have been considered. A
total figure of Tzs. 3,650,000.00 has been adopted as an average
per month
[(4800000+4200000+2800000+2800000)/4]* Number of staff * 12
Months
8.4.
(i)
Stage 4:
Compute the percentage ratios of each cost (direct and indirect
costs) as per the category
Note: Cost to student that is 59% of the cost on the column named Apportion
of Chargeable cost to student is obtained by adding the cost apportioned to
Teaching and Learning and 30% of the cost apportioned to General and
administration (50% + (30%x0.3))=59%.
18
8.5.
(ii)
Stage 5:
Consider age of the institution to determine the percentage of
apportionment of research and public services on the 10 years and
above or below
The effect of HLIs Age on the contribution of Research and Public Services
19
8.6.
(iii)
Stage 6:
The system calculates the data and automatically generates the
Unit cost per programme of study
(iv)
The Cost computation by considering the standard number of

students for any programme as per TCU guidelines
20
21
8.7.
Stage 7:
Factor on the unit cost a 0% to a maximum of 25% as a margin
for future development of the programme and the institution.
At this stage the fee to be charged for the programme is
computed and may be submitted to Council/Governing Board and
TCU or NACTE for validation and approval.
Table 6: Scenarios Analysis
Scenario 1: cost recovery method

All cost are not borne by students and hence there is cost sharing,
based on the directness and indirectness of the cost to students. This
scenario assumes no any element of the profit is attained. Its a
Scenario 2
Critical path (Average between scenario 1 & 3)
Scenario 3
All cost are borne by student. This is a more of simulated scenario with
less likelihood of happening in the real life. The prices charged might
22
not reflect the true economic ability and hence if needed to be so, it
will result into high cost of training.
Scenario 4 Purely commercial

Under this scenario, the Higher education institutions are expected
to determine their own cost levels and are left to adopt the purely
commercial terms. In this circumstance then, there is a room to set
the tuition fee depends on market forces. However, such practice
will have to adhere to revenue Authority Regulations for which they
will have to pay taxes.
8.8.
Student Unit Cost Application

The obtained student unit cost shall apply to local student only.
9. Conclusion:
Basing on the Income levels (assuming a minimum earning) for a

hardworking common Tanzanian
a)
Equated to the one monthly salary of a Primary school Teacher of

Tsh. 146,000 pm X 12 months =Tsh. 1,752,000 pa, and
b) Assuming a savings of 10% of the salary( or related income)

realized for a period of 20 years(from the time a kid is in
kindergarten to High school) is Tsh. 3,504,000
It is therefore recommended that Scenario 1 be adopted to enable
more and more students access higher education
Tanzanian Education must be subsidized by all stakeholders and
hence HLI must establish other sources of financing costs of running
Institutions outside the Fees perspective alone (including reaping from
Public services and or Consultancy).
23
Subsidization must be pegged to the real costs(Scenario 3) and hence

the subsidy is the difference between Scenario 1 and Scenario 3
10. Way Forward

i.
Once the tool is endorsed by the Government, all HLIs will be

required to use the tool in establishing costing
ii.
Prior to approval of an Institution by TCU/NACTE the tool will be

used to establish whether the proposed fee is reasonable or not
iii.
Since the Government is supporting some programmes in public

Institutions, the type and level of support will be determined by
the tool( as for private Institutions, the same shall apply to the
owners of Institutions)
iv.
The tool should enable HLI to design and pursue alternative

source of financing areas that not covered by either owners of
the institutions or students, hence triggering for innovations
v.
The tool will be an input to the Quality assurance process as HLI

will have to rethink about cost items so as to achieve Value for
money, as well meeting the standards as per guidelines issued
by regulatory bodies
24
APPENDIX 1: CLUSTERS OF PROGRAMMES AS AT JULY 2012.

S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
1.
Agriculture
1.1 Aquaculture
1.1.1 Bachelor of Science Aquaculture
SUA
1.1.2 Bachelor of Science in Fisheries and
UDSM
Aquaculture
1.2 Agronomy
1.2.1 Bachelor of Science Agronomy
SUA
1.3 Agriculture
1.3.1
SUA
Bachelor
of
Science
Agriculture
General
1.3.2 Bachelor of Technology in Agriculture
SJUCAST
1.3.3 Bachelor of Science in Agricultural
SUA
Education
2.
Architecture
1.4 Food Science
1.4.1 Bachelor of Science Food Science and
and Technology
Technology
1.5 Horticulture
1.5.1 Bachelor of Science Horticulture
SUA
1.5.2 Bachelor of Technology in Horticulture
SJUCAST
1.6 Human
1.6.1
SUA
Nutrition
Nutrition
2.1 Architecture
2.1.1 Bachelor of Science in Architecture
ARU
2.1.2
Building
ARU
2.1.3 Bachelor of Technology in Architecture
ARU
2.2.1 Bachelor of Science in Interior Design
ARU
2.3.1 Bachelor of Science in Landscape
ARU
and
Planning
Bachelor
Bachelor
of
of
Science
Science
in
in
Human
SUA
Surveying
2.2 Interior
Design
2.3 Landscaping
Architecture
2.4 Building
2.4.1
Bachelor
of
Science
in
Building
ARU
Economics
Economics
2.5 Planning
2.5.1
of
Science
in
Regional
ARU
2.5.2 Bachelor of Science in Urban and
ARU
Bachelor
Development Planning
Regional Planning
25
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
2.5.3 Bachelor of Science in Housing and
ARU
Infrastructure Planning
Business
2.5.4 Bachelor of Rural Development
SUA
3.1 Accounting
3.1.1 Bachelor of Arts in Accounting and
MUCCoBS
(Accountancy)
Finance
3.1.2
Bachelor
of
Accounting
in
Local
MU
3.1.3 Bachelor of Accounting in Business
MU
Government Accounting and Finance

Accounting and Finance
3.1.4 Bachelor of Accounting in Public
MU
Sector Accounting Finance and Investigation

3.1.5 Bachelor of Accounting and Finance
MU
with Information Technology

3.1.6 Bachelor of Accounting and Finance
MU
3.1.7 Bachelor of Accountancy
SMMUCo
3.2 Business
3.2.1 Bachelor of Business Administration
IUCo
Administration
3.2.2 BA in Business Administration
JUCo
3.2.3 Bachelor of Business Administration
KIU
3.3.1 Bachelor of Commerce
JKUAT
3.3.2 Bachelor of commerce
KIU
3.3.3 Bachelor of Commerce with Education
SJUT
3.3.4 Bachelor of Commerce and Accounts
SJUCMC
TEKU
3.3.6 Bachelor of Commerce in Accounting
UDSM
3.3.7 Bachelor of Commerce in Banking and
UDSM
3.3 Commerce
Financial Services
3.3.8 Bachelor of Commerce in Finance
UDSM
3.3.9 Bachelor of Commerce in Human
UDSM
Resources Management
3.3.10 Bachelor of Commerce in Marketing
UDSM
3.3.11 Bachelor of Commerce in Tourism
UDSM
and Hospitality Management
26
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
3.3.12 Bachelor of Commerce in Accounting
UDOM
3.3.13 Bachelor of Commerce in Finance
UDOM
in Human
UDOM
3.3.15 Bachelor of Commerce in Small
UDOM
Resource Management
Business Entrepreneurship
3.3.16
Bachelor
of
Commerce
in
UDOM
3.3.17 Bachelor of Commerce in Tourism
UDOM
International Business
and Hospitality Management
3.3.18 Bachelor of Commerce in Marketing
UDOM
3.3.19
in
UDOM
3.3.20 Bachelor of Commerce in Information
UDOM
Bachelor
of
Commerce
Procurement Management
Management
3.4 Marketing
3.4.1 Bachelor of Marketing Management
KIU
3.4.2 Bachelor of Arts in Marketing and
MUCCoBS
Entrepreneurship
3.5 Human
3.5.1
Resource
Management
Bachelor
of
Human
Resources
Management
3.5.2 Bachelor of Arts in Human Resources
KIU open
MUCCoBBS
Management
3.5.3
Bachelor
of
Human
Resources
MU
Resource
OUT
Management
3.5.4
Bachelor
of
Human
Management
3.5.5
Bachelor
of
Human
Resources
TEKU
of
Human
Resources
TUDARCo
Management
3.5.6
Bachelor
Management
3.6 Materials
3.6.1 Bachelor of Purchasing and Supplies
Management
Management
3.6.2 Bachelor of Supplies and Procurement
Management
27
JKUAT
KIU
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
3.6.3 B.Sc. in Procurement and Supply
SAUT
Chain Management
3.6.4 Bachelor of Arts in Procurement and
MUCCoBS
Supply Management
3.7
3.7.1 Bachelor of Entrepreneurship
JKUAT
3.8 Real Estate
3.8.1 Bachelor of Science in Property and
ARU
Management
Facilities Management
Entrepreneurshi
p
3.8.2 Bachelor of Science in Real Estate
ARU
(Finance and Investment)

3.8.3
Bachelor
of
Science
in
Land
ARU
Management and Valuation

4.
Divinity
4.1 Divinity
4.2 Pastoral
4.1 1 Bachelor of Divinity
IUCo
4.1.2 Bachelor of Divinity
TUMA
4.1.3 Bachelor of Divinity
TEKU
4.2.1 Bachelor of Applied Theology
SJUT
Theology
Msalato
4.2.2 Bachelor of Theology
MMU
4.2.3 Bachelor of Theology with Education
MMU
4.3 Religious
4.3.1 Bachelor of Arts in Education with
JUCo
Education
Religious Studies (Christianity)

4.3.2 Bachelor of Christian Education
MMU
4.3.3 Bachelor of Education in Religious
MMU
Education
5.
Education
4.3.4 Bachelor of Arts in Religious Studies
SAUT
5.1 Adult
5.1.1 Bachelor of Education in Adult and
UDSM
Education
Community Education
5.1.2
Bachelor
of
Education
in
Adult
UDOM
Education and Community Development

5.2 Guidance
5.2.1 Bachelor of Counseling
IUCo
and Counselling
5.2.2 Bachelor of Guidance and Counseling
KIU Open
28
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
5.2.3 Bachelor of Guidance and Counseling
KIU Conv.
5.2.4 Bachelor of Education Counseling
TEKU
Psychology
5.2.5 Bachelor of Education in Guidance
UDOM
and Counseling
5.3 Education
5.3.1 Bachelor of Education in Arts
DUCE
5.3.2 Bachelor of Education in Science
DUCE
5.3.3 Bachelor of Education
JoKuCo
OUT
TUMA
UoABuhare
UoAMbeya
MUCE
MUCE
MWUCE
MWUCE
TUMA
Mbeya
UoA
5.3.14 Bachelor of Education in English
MMU
5.3.15 Bachelor of Education in Geography
MMU
5.3.16 Bachelor of Education in History
MMU
5.3.17 Bachelor of Education in Information
MMU
Communication Technology
5.3.18
Bachelor
of
Education
in
MMU
5.3.19 Bachelor of Education in Religious
MMU
Mathematics
Education
UDOM
5.4 Distance
5.4.1 Bachelor of Education in Adult and
OUT
Education
Distance Learning
5.5 Early
5.5.1
Childhood
Childhood Education
Bachelor
29
of
Education
in
Early
UDSM
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
Education
5.5.2 Bachelor of Arts in Holistic Child
SJUT
Development
5.5.3
Bachelor
of
Education
in
Early
UDOM
Childhood Education
5.6 Education
5.6.1 Bachelor of Education in Educational
Management
Policy and Management

5.6.2 Bachelor of Education in Management
OUT
UDOM
and Administration
5.6.3
Bachelor
of
Education
in
Policy,
UDOM
Planning and Management

5.7 Education
5.7.1 Bachelor of Education in Psychology
UDSM
Psychology
5.7.2 Bachelor of Education in Psychology
UDOM
5.7.3 Bachelor of Education Psychology
TEKU
5.8 Physical
5.8.1 Bachelor of Education in Physical
UDSM
Education and
Education and Sport Sciences
Sports
5.9 Special
5.9.1 Bachelor of Education Special Needs
Education
(Science Subjects)
5.9.2 Bachelor of Education in Special
SeKUCo
UDOM
Needs
5.9.3 Bachelor of Education in Special
OUT
Education
5.9.4 Bachelor of Education Special Needs
SEKUCo
(Art Subjects)
5.10 Subject
5.10.1 Bachelor of Arts with Education
AMUCTA
Specific
5.10.2 Bachelor of Science with Education
DUCE
5.11 Teacher
5.10.3 Bachelor of Arts with Education

5.11.1 Bachelor of Education Teacher
DUCE
OUT
Education
Educator
6.1 Agricultural
6.1.1
Engineering
Engineering
Pedagogy
6.
Engineering
Bachelor
of
Science
Agricultural
6.1.2 Bachelor of Science in Irrigation
SUA
&
SUA
&
SUA
Water Resource Engineering

6.1.3 Bachelor of Science in Irrigation
Water Resource Engineering
30
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
6.1.4 Bachelor of Technology in Agricultural
SJUCAST
Engineering
6.1.5
Bachelor
of
Technology
in
Food
SJUCAST
Processing Engineering
6.2 Civil
6.2.1 Bachelor of Science in Construction
Engineering
Management
6.2.2Bachelor
of
Science
in
Civil
ARU
ARU
Engineering
6.2.3 Bachelor of Civil Engineering
ARU
6.2.4 Bachelor of Science in Engineering
SJUIT
Geology
6.2.5
Bachelor
UDSM
of
Science
in
Civil
Engineering
6.2.6 Bachelor of Civil Engineering
UDSM
6.3 Chemical
6.3.1 Bachelor of Science in Chemical and
UDSM
and Process
Engineering
6.4 Electrical
6.4.1 Bachelor of Computer Engineering
KIU
Engineering
6.4.2 Bachelor of Electrical and Electronics
SJUIT
Engineering
6.4.3 Bachelor of Science in Electrical
UDSM
Engineering
6.4.4 Bachelor of Science in Electrical
UDSM
Engineering
6.4.5 Bachelor of Electrical and Electronics
SAUT
Engineering
6.5
6.5.1 Bachelor of Science in Environmental
Environmental
Engineering
Engineering
ARU
ARU
Laboratory Science Technology

6.6 Mechanical
6.6.1 Bachelor of Science in Municipal and
Engineering
Industrial Services Engineering
ARU
6.6.2 Bachelor of Mechanical Engineering
SJUIT
6.6.3 Bachelor of Science in Mechanical
UDSM
31
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
Engineering
6.6.4 Bachelor of Science in Industrial
UDSM
Engineering
7.
6.6.5 Bachelor of Mechanical Engineering
MUST
6.7 Textile
6.7.1 B.Sc. in Textile Design and Technology
UDSM
Engineering
6.7.2 B.Sc. in Textile Engineering
UDSM
Environmen
7.1
ARU
tal
Science
Environmental
Science and Management
or
Studies
Science
and Forestry
MUHAS
Health Sciences
7.1.3 Bachelor of Environmental Health
RUCo
Sciences with Information Technology

7.1.4 Bachelor of Science Environmental
SUA
Science and Management

7.1.5
Bachelor
of
Science
in
Aquatic
UDSM
Environmental Sciences and Conservation

7.2
Environmental
Studies
Studies
7.2.2 Bachelor of Art in Geography and
TEKU
MWUCE
Environmental Studies
UDOM
7.3 Forestry
7.3.1 Bachelor of Science Forestry
SUA
7.4
7.4.1 Bachelor of Art in Environmental
UDOM
Environmental
Economics and Policy
Economics
7.5
7.5.1 Bachelor of Arts in Environmental
Environmental
Disaster Management
UDOM
Disaster
Management
8.
Humanities
8.1 African
8.1.1 Bachelor of Arts in African Studies
JUCo
and Arts
Studies
8.2 Archaeology
8.2.1 Bachelor of Arts in Archaeology
UDSM
8.3 English
8.3.1 Bachelor of Arts in English
UDOM
32
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
8.4 French
8.4.1 Bachelor of Arts in French
UDOM
8.5 General
8.5.1 Bachelor of Arts General
OUT
8.6 History
8.6.1 Bachelor of Arts in History
UDOM
8.6.2 Bachelor of Arts in History
UDSM
8.7.1 Bachelor of Arts in Literature
UDSM
8.7.2 Bachelor of Arts in Literature
UDOM
8.8.1 Bachelor of Arts in Oriental Languages
UDOM
UDOM
UDOM
8.9.1 Bachelor of Arts in Kiswahili
UDSM,
8.7 Literature
8.8 Oriental
Languages
8.9 Kiswahili
UDOM
8.10 Linguistics
8.10.1 Bachelor of Arts in Language Studies
UDSM
8.10.2 Bachelor of Arts Languages
TUMA
8.11 Performing
8.11.1
Arts
Performing Arts
8.12 Philosophy
Bachelor
of
Arts
in
Fine
and
UDSM
8.11.2 Bachelor of Arts in Theatre and Film
UDOM
8.11.3 Bachelor of Arts Music
TUMA
8.12.1 Bachelor of Arts in Philosophy
JUC
8.13.2 Bachelor of Arts in Philosophy
SAUT
8.13.3
Bachelor
of
Philosophy
with
STEMMUCo
Education
8.13.4 Bachelor of Art in Philosophy
8.13.5
Bachelor
of
Philosophy
UDOM
with
SAUT
Education
8.13 Religious
8.13.1 Bachelor of Arts in Religion
UoA
8.14.1 Bachelor of Arts in Theology
JUC
SJUT
UoA
8.15.4 Bachelor of Applied Theology
SJUT
Studies
8.14 Theology
33
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
Msalato
8.15 Visual Arts
8.15.1 Bachelor of Arts in Geography and
UDSM
8.15.2 Bachelor of Arts in Theatre and Film
UDOM
8.15.3 Bachelor of Arts in Fine Arts and
UDOM
Design
9.
Information
9.1 Computer
and
Science
9.1.1 Bachelor of Computer science
KIU
9.1.2 Bachelor of Computer science
KIU
9.1.3 Bachelor of Science in Computer
RUCo
Communica
tion
Technology
or
Engineering
Science Information System

RUCo
Science Software Engineering

9.1.5 Bachelor of Computer Science
SJUCIT
9.1.6 Bachelor Science in Computer Science
TEKU
9.1.7 Bachelor Science in Computer Science
UDSM
9.1.10 Bachelor of Business Computing
KIU open
UDOM
Science
9.1.12 Bachelor of Science with Computer
UDSM
Science
UoB
Science
9.1.14 Bachelor of Science (ICT)
OUT
9.2 ICT Centric
9.2.1 Bachelor of Computer and Science
SJUT
Engineering
Engineering
9.2.2
Bachelor
of
Electronics
and
SJUT
Communication Engineering
Engineering and Information Technology
34
UAUT
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
UDSM
Engineering and Information Technology

9.2.5
Bachelor
of
Science
in
UDSM
UDOM
Telecommunications Engineering
Engineering
9.2.7
Bachelor
of
Science
in
Software
Engineering
UDOM
Science Software Engineering

9.3 Electronics
9.3.1 Bachelor of Science in Electronic
UDSM
Science and Communication

9.4
9.4.1 Bachelor of Science in Geoinformatics
ARU
9.4.2 Bachelor of Science in Geoinformatics
UoB
9.5 Geolocation
9.5.1 Bachelor of Science in Geomatics
ARU
9.6 Information
9.6.1 Bachelor of Information Technology
KIU conv.
Technology
9.6.2
MUCCoBS
Geoinformatics
Bachelor
of
Science
in
Business
Communication & Information Technology

9.6.3 Bachelor of Science in Information
Communication
Technology
MU
with
Management
MU
Technology Systems
MU
Technology with Business

9.6.6 Bachelor of Science Informatics
SUA
9.6.7
MU
Bachelor
of
Science
Information
Communication Technology (ICT)

9.6.8
Bachelor
of
Science
in
Health
SUA
9.6.9 Bachelor of Science in ICT Mediated
UoB
Information Systems
Content Development.
35
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
UDOM
Technology
9.6.11 Bachelor of Information Technology
UDOM
SMUCCo
Technology
9.7 Management
Information
Systems Management
Systems
9.7.2
Bachelor
of
Business
ARU
Information
JKUAT
9.7.3 Bachelor of Science in Management
TEKU
Technology
Information Systems
9.7.4 Bachelor of Information Management
TUDARCo
9.7.5 Bachelor of Science in Computer and
TUMA
Information Management
9.7.6
Bachelor
of
Science
in
Business
UDOM
Management
Science
UDOM
Health
UDOM
Information Systems
9.7.7
BCOM
in
(Information Systems Mgt)

9.7.8
Bachelor
of
Science
in
Information Systems
RUCo
Science Information System

UDOM
Systems
10.
Journalism,
10.1 Journalism
Media
Studies and
Communica
tion
10.1.1 Bachelor of Arts in Journalism
IUCo
10.1.2 Bachelor of Arts Journalism
OUT
10.1.3 Bachelor of Arts in Journalism
UDSM
10.2 Mass
10.2.1
Communication
Communication
10.2.2
Bachelor
Bachelor
of
Arts
Mass
OUT
of
Arts
in
Mass
SAUT
of
Arts
in
Mass
SMMUCo
Communication
10.2.3
Bachelor
Communication
36
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
10.2.4
Bachelor
of
Arts
in
Mass
TUDARCo
of
Arts
in
Mass
UDSM
10.2.6 Bachelor of Science in Multimedia
UDOM
Communication
10.2.5
Bachelor
Communication
Technology & Animation
10.3 Public
10.3.1 Bachelor of Arts in Public Relations
Relation
and Marketing
AMUCTA
SAUT
and Marketing
UDSM
and Advertising
11.
Law
11.1 Law
11.1.1 Bachelor of Law
AMUCTA
11.1.2 Bachelor of Laws
IUCo
KIU open
KIU conv.
MUCCoBS
MU
11.1. 7 Bachelor of Law
MU
OUT
RUCo
SEKUCo
12.1. 11 Bachelor of Law
SAUT
STEMMUCo
TEKU
TUDARCo
TUMA
UoB
UDSM
UDOM
37
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
13.
Library,
13.1 Library and
13.1.1 Bachelor of Arts in Library and
Archives
Information
Information Studies
and
Studies
TUDARCo
Museum
Studies
14.
Life
14.1 Biology
Sciences
14.1.1 Bachelor of Science in Biology
UoB
14.1.2 Bachelor of Science in Microbiology
UDSM
14.1.3 Bachelor of Science in Molecular
UDSM
Biology and Biotechnology

14.1.4 Bachelor of Science in Biology
UDOM
14.1.5 Bachelor of Science in Biotechnology
SUA
and Laboratory Sciences

14.2 Botany
14.2.1 Bachelor of Science in Botanical
UDSM
Sciences
14.3 Zoology
14.3.1
Bachelor
of
Science
in
Applied
UDSM
Zoology
15.
Medicine
15.1 Dentistry
15.1.1 Doctor of Dental Surgery
and
15.2 Medical
15.2.1
Laboratory
Sciences
Science
15.2.2
Health
Sciences
Bachelor
MUHAS
of
Medical
Laboratory
CUHAS
Bachelor
of
Medical
Laboratory
KIU conv.
Bachelor
of
Sciences
in
KCMC
of
Medical
Laboratory
MUHAS
Laboratory
MUHAS
Science
15.2.3
Health
Laboratory
15.2.4
Bachelor
Sciences in Clinical Chemistry

15.2.5
Bachelor
Sciences
in
of
Medical
Haematology
and
Blood
Transfusion
15.2.6
Bachelor
of
Medical
Laboratory
MUHAS
Laboratory
MUHAS
Sciences in Histotechnology
15.2.7
Bachelor
of
Medical
Science in Microbiology and Immunology

15.2.8
Bachelor
Sciences
38
in
of
Medical
Parasitology
Laboratory
and
Medical
MUHAS
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
Entomology
15.3 Medical
15.3.1
Bachelor
of
Laboratory
Laboratory Technology
Science
in
Medical
IMTU
Technology
15.4 Medicine
15.4.1 Doctor of Medicine
CUHSA
KMU
15.4.3 Bachelor of Medicine and Bachelor of
IMTU
Surgery
15.4.4 Bachelor of Medicine and Bachelor of
KIU
Surgery (Chirugie)
HKMU
CUHAS
KCMC
MUHAS
UDOM
SFUCHAS
15.5 Mental
15.5.1 Bachelor of Science in Mental Health
SEKUCo
Health and
and Rehabilitation
Rehabilitation
15.6 Midwifery
15.6.1 Bachelor of Science in Midwifery
MUHAS
15.7 Nursing
15.7.1 Bachelor of Science in Nursing
HKMU
IMTU
MUHAS
15.7.4 Bachelor of Nursing
SJUT
15.7.5 B.Sc. in Nursing (B.Sc. Nursing)
UDOM
UDOM
CUHAS
15.7.8 B.Sc. in Nursing- Midwifery
HKMU
15.7.9
Bachelor
Education
39
of
Science
in
Nursing
HKMU
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
15.8 Pharmacy
15.8.1 Bachelor of Pharmacy
CUHAS
KIU conv.
MUHAS
SJUT
15.9 Prosthetics
15.9.1 Bachelor of Science in Prosthetics
KCMC
and Orthodics
and Orthotics
15.10
15.10.1
Physiotherapy
Physiotherapy
15.11 Radiation
15.11.1 Bachelor of Science in Radiation
Therapy
Therapy Technology
Bachelor
of
Science
in
KCMC
MUHAS
Technology
16.
Military, law
16.1 Bachelor of Arts in Law Enforcement
UDSM
17.1 Earth
17.1.1 Bachelor of Science in Geology
UDSM
Science
17.1.2 Bachelor of Science with Geology
UDSM
17.1.3
Applied
UDOM
Mining
UDSM
UDSM
enforcemen
t and allied
Sciences
17.
Mining
and
Earth
Sciences
Bachelor
of
Science
Bachelor
of
Science
in
Geology
17.2 Mining
17.2.1
in
Centric
Engineering
Engineering
17.2.2 Bachelor of Science in Metallurgy

and Mineral Processing Engineering
17.2.3
Bachelor
of
Science
in
Mining
UDSM
17.2.4 Bachelor of Science in Petroleum
UDOM
Engineering
Engineering
17.2.5
Bachelor
of
Science
in
Mineral
UDOM
18.
Physical
Sciences
and
18.1.1 Bachelor of Science in Chemistry
UDOM
UDSM
Mathematic
s
40
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
18.1 Chemistry
UoB
18.2 Economics
18.2.1 Bachelor of Science in Finance and
IUCo
Accounting
18.2.2 Bachelor of Science in Economics &
IUCo
Finance
18.2.3
Bachelor
of
Science
Economic
MU
Population and Development (B.Sc. P&D)

18.2.4 Bachelor of Science Economics in
MU
Project Planning and Management (BSc.

ECO-PPM)
18.2.5 Bachelor of Science Economics in
MU
Policy Planning
18.2.6 B. Sc. Family and Consumer Studies
SUA
18.3.1 Bachelor of Science General
OUT
18.3.2 Bachelor of Science General
UDSM
18.3.3 Bachelor of Science (ES)???
OUT
18.4
18.4.1 Bachelor of Science in Mathematics
MWUCE
Mathematics
and Statistics
18.3 General
18.4.2 Bachelor of Science Mathematics
UoB
and Statistics
18.5 Physics
18.6 Statistics
UDOM
18.5.1 Bachelor of Science in Physics
UoB
18.5.2 Bachelor of Science in Physics
UDOM
MWUCE
and Statistics
18.6.2 Bachelor of Science Mathematics
UoB
and Statistics
18.6.3
Bachelor
of
Science
in
Applied
MU
Statistics (BSc.AS)
18.6.4 Bachelor of Science in Statistics
UDSM
18.6.5 Bachelor of Science in Actuarial
UDSM
Sciences
41
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
18.6.6 Bachelor of Arts in Statistics
UDSM
18.6.7 Bachelor of Arts in Economics and
UDSM
Statistics
19.
Social
19.1 Business
19.1.1
Bachelor
sciences
Administration
Administration
of
Arts
in
Business
AMUCTA
3.2.2 BA in Business Administration
JUCO
19.2 Community
19.2.1
MUCCoBS
Development
Economic Development
Bachelor
of
Arts
19.2.2 Bachelor of
in
Community
Arts in Community
SMMUCo
Development
19.2.3 Bachelor of Arts in Community and
ARU
Development Studies
19.2.4Bachelor
of
Arts
in
Community
IUCo
Cooperative
MUCCoBS
Development
19.3 Cooperative
19.3.1
Management
Management Accounting
19.4
19.4.1 Bachelor of Art in Development
Development
Studies (BA - DS)
Studies
19.3.2 Bachelor of Development Studies
JKUAT
19.5 Economics
19.5.1 Bachelor of Arts in Economics
ARU
19.5.2 BA in Economics
JUC
19.5.3
Bachelor
Bachelor
of
of
Arts
Arts
in
Business
UDOM
MUCCoBS
Economics
TEKU
UDSM
Statistics
UDSM
19.5.8Bachelor of Arts in Economics and
UDOM
Sociology
UDOM
SAUT
Statistics
42
UDOM
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
19.6 Conflict
19.6.1 Bachelor of Conflict Resolution and
Resolution and
Peace Building
KIU
Peace Building
19.7 Geography
MWUCE
UDOM
19.7.3 Bachelor of Arts in Geography and
UDSM
19.8
19.8.1 Bachelor of Art in International
International
Relations (BA - IR)
UDOM
Relations
19.9 Local
19.9.1
Government
Management
Bachelor
of
Local
Government
MU
Management
19.10
19.10.1 Bachelor of Arts in Microfinance and
Microfinance and
Enterprise Development
MUCCoBS
Enterprise
Development
19.11 Political
19.11.1 Bachelor of Public Administration
KIU conv.
Science and
19.11.2 Bachelor of Public Administration
MU
Public
BPA
Administration
19.11.3 Bachelor of Arts in Political Science
UDSM
and Public Administration

19.11.4 Bachelor of Arts in Political Science
UDOM
and Public Administration (BA - PSPA)

19.11.5
Bachelor
of
Arts
in
Public
UDOM
Administration (BA - PA)

19.11.6 Bachelor of Public Administration in
MU
Records and Archives Management (BPARAM)

19.11.7
Bachelor
of
Arts
in
Public
SMMUCo
Administration and Management

19. 13
19.13.1 BA in Psychology and Counselling
Psychology
43
JUCo
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
19.14 Social
19.14.1 Bachelor of Social Work and Social
Work
Administration
19.14.2 Bachelor of Arts in Sociology and
KIU
MWUCE
Social Work
19.14.3 Bachelor of Arts Social Work
OUT
19.14.4 Bachelor of Arts Sociology and
TEKU
Social Work
TEKU
Social Work
Tabora
19.14.6Bachelor
19.15 Sociology
of
Arts
Sociology
and
TEKUDARC
Social Work
19.15.1 Bachelor of Arts in Sociology
AMUCTA
19.15.2 Bachelor of Arts in Sociology and
MWUCE
Social Work
19.15.4Bachelor
of
Arts
Sociology
SAUT
and
TEKU
TEKU
Social Work
Social Work
19.15.6Bachelor
of
Arts
Sociology
and
Social Work
TEKUDARC
o
UDSM
Sociology (BA - ES)

19.15.9 Bachelor of Arts in Sociology (
UDOM

19.15.11 Bachelor of Arts Sociology
UDOM
JUCOUT
SMMUCo
19.16 Theology
19.16.1 Bachelor of Arts Theology
SJUT
19.17 Legal
19.17.1 Bachelor of Arts in Laws
UDSM
Studies
19.17.2 Bachelor of Arts in Laws
JUCo
44
S/N
CLUSTER
DISCIPLINES
PROGRAMMES
INSTITUTI
ON
20.
Tourism and
20.1 Eco -
20.1.1 Bachelor of Science in Eco-Tourism &
Hospitality
tourism
Nature Conservation
20.2 Heritage
20.2.1
and Tourism
Anthropology & Tourism
SEKUCo
studies
Arts
in
Cultural
Arts
in
Heritage
UDSM
20.2.3 Bachelor of Arts in Tourism and
UDOM
20.2.2
Bachelor
Bachelor
of
of
IUCo
Management
Cultural Heritage
20.3 Hospitality
20.3.1 Bachelor of Science in Hospitality &
Management
Tourism Management
20.3.2 Bachelor of Tourism Management
45
SMMUCo
SUA
APPENDIX 2
EXAMPLE OF UNIT COST USING TOTAL EXPENDITURE IN THE
PROGRAMME DIVIDE BY NUMBER OF STUDENTS
Name of the Name of the Total Annual Total
Institution
Programme
Expenditure
on
Dodoma
of
Arts(Educatio
Bachelor
892
1200
1,518,089.0
0
of
3,434,11
University of Medicine
Health
Programme
1,821,707,
n)
Muhimbili
Students on
the the
Programme
University of Bachelor
Unit Cost
1,476
and
3,815,679.
900
00
Allied
Sciences
Dar
es Bachelor
salaam
of
Sc.
Institute
1,050,49
3,430
of Engineering
300
3,501,645.0
0
Technology
Ardhi
Bachelor
University
Land
of
2,910,571,
866
3,638,215.
800
00
Evaluation
Catholic
Bachelor
University of Medicine
Health
and
of
2,580,504,
555
4,61
559
Allied
Sciences
46
6,287.22

Unit Cost Framework and Tool Final Version Dec 2012

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Unit Cost Framework and Tool Final Version Dec 2012

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THE UNITED REPUBLIC OF TANZANIA

MINISTRY OF EDUCATION AND VOCATIONAL TRAINING

THE UNIT COST FRAMEWORK AND TOOL FOR HIGHER EDUCATION IN

Objectives of the SUC Framework.........................................................................2

Main and Specific Goals of SUC............................................................................2

Methodology for development of SUC framework..................................................3

Factors Considered for SUC framework tool..........................................................3

Guidelines issued by TCU that have implication on SUC....................................4

Teaching and Learning resources.....................................................................5

Research and Public Services..........................................................................6

Common cost items for each programme category...............................................7

Direct cost to students..........................................................................................7

Indirect costs to students......................................................................................7

Consultations with selected Institutions..............................................................11

Benchmarking of costs for Unit cost framework..............................................11

Direct costs not for apportionment...............................................................13

Direct costs for apportionment.....................................................................13

Indirect Costs to students............................................................................14

Costs not included into computing Unit cost...............................................14

SUC Framework Design.......................................................................................14

Nature of the costs to be benchmarked using TCU Guidelines.........................14

The ratios adopted in computing students Unit cost..........................................15

SUC Framework Implementation.........................................................................16

Student Unit Cost Application.............................................................................21

Benchmarks for a Unit Cost Framework Determination..

Aga Khan University- Tanzania Institute of Higher Education

Archbishop Mihayo University College of Tanzania

Catholic University of Health and Allied Sciences

Dar es Salaam University College of Education

Eckenforde Tanga University

Hubert Kairuki Memorial University

Higher Learning Institutions

International Medical and Technological University

Iringa University College

Jordan University College

Kampala International University Dar es Salaam College

Katavi University of Agriculture

Mount Meru University

Moshi University College of Cooperative and Business

Makumira University College

Muhimbili University of Health and Allied Sciences

Muslim University of Morogoro

Mwenge University College of Education

National Council for Technical Education

Nelson Mandela African Institute of Science and Technology

Open University of Tanzania

Ruaha University College

Saint Augustine University of Tanzania

Sebastian Kolowa University College

St. Francis University College of Health and Allied Sciences

St. Joseph University in Tanzania

Saint Johns University of Tanzania

Stefano Moshi Memorial University College

Stella Maris Mtwara University College

Sokoine University of Agriculture

Student Unit Cost

Tanzania Commission for Universities

Teofilo Kisanji University

Tumaini University - Dar es Salaam College

Tumaini University Makumira

United African University of Tanzania

University College of Education Zanzibar

University of Dar es Salaam

THE UNIT COST FRAMEWORK AND TOOL FOR HIGHER EDUCATION IN