The controlling of the implementation of OER-solutions covers a wide range of cost factors in the areas of learning content development & use, teacher training, teaching, ICT-management and project management. To achieve cost-efficient use of OER in education, projects need to design related activities carefully. The case of a small project in rural Zimbabwe illustrates the challenges to transparancy and traceability of inputs as well as the analysis of key cost-output ratios.

Based on the findings and implications of a literature review, interviews and project documentation, a cost structure was defined. This cost structure was implemented in an Excel-tool and applied to the project. The process of applying the Excel-map to the existing project has helped the author in adjusting and refining the tool continuously and creating a template, which can be used for similar projects in the field.

The developed Excel-tool increases the transparency of the involved costs of the project. It supports the distinction of both monetary and non-monetary values, and enables cost-analysis and calculations of key ratios. One of the key enhancements is an accounting journal which acts as a central database within the tool. Finally, the template for the cost-analysis will help the client to plan, control and compare similar e-learning projects in the future.