摘要：A review of literature on higher education quality assurance priorities shows that there are a lot of ways to discuss on this topic. There were analyzed quality costs elements in higher education teaching process in this article. There were determined teaching process elements and quality costs elements into this process. Quality costs were analyzed from two points of view. Firstly there were determined failure costs; secondly quality costs were analyzed from the prevention actions in order to assure teaching process quality. Higher education teaching process quality costs elements analysis shows that the total quality costs could be expressed as a percentage of teachers working hours which could be converted into cash. DOI: http://dx.doi.org/10.5755/j01.em.17.3.2141
关键词：quality costs;higher education funding system;quality costs system
