A Financial Model for the Launch and Operation of an Online Degree Program by a Public Higher Education System

This research study reviewed available literature on financial models for online degree programs. The review focused on theories adapted from business methodology and applied to online education. The primary theories used to develop the financial model were associated with Activity Based Costing (ABC). Data were collected from the Tennessee Board of Regents (TBR) Regents‟ Online Degree Program (RODP) and from the eCommunity Schools reports from the state of Ohio.