Costing principles are applied to a university by estimating unit costs and their component factors for the university's different inputs, activities, and outputs. The information system used is designed for Fribourg University but could be applicable to other Swiss universities and could serve Switzerland's universities policy. In general, it should improve forecasting, decision making, and the monitoring of results in the management of higher education establishments at local and national levels. It should especially lead to quantifying an important factor in university discussions: the cost of a place occupied by a student or research worker at the different levels of the different courses of study or lines of research. The system of analysis involves student record cards, time budget allocation cards, cards showing costs of elementary units of activity, and indirect costs--all used for computerized data processing. (LBH)