摘要:In this paper we developed a model for better understanding the ratio between costs, production of didactic material and activity of monitoring and facilitating learning processes. The perspective adopted is that of a public body (the Autonomous Province of Trento) which is investing a great deal in e-learning. In these circumstances it has been noticed that e-learning poses a series of questions concerning the costs/compensation of the resources involved. A traditional cost model based on the hourly pay of teachers and tutors implies two risks: on the one hand, to consider e-learning activities comparatively inexpensive to traditional training; on the other hand, to undervalue the role of the actors involved in the e-learning process, despite the continuous contribution they must give to support effective learning. In fact, in the learning process it is necessary to alternate individual assignments with other activities to favour refection, in depth-examination, clarifcation and also personalized feedback. This is possible thanks to e-learning tools.