The general objective of this research is to analyze comparatively the public spending on higher education per student between the Peruvian Coast, Highlands and Jungle 2014 - 2018, considering education as one of the main factors for the growth and economic development of a country. We propose as a dependent variable the public spending and as an independent variable the number of students in Peruvian university higher education, which includes as a study period the years from 2014 to 2018. The theoretical framework presents antecedents that are related to the topic of our research, likewise our theoretical bases explain subtopics of consumer theory such as consumer preferences, utility function, expenditure function and emphasizes the concept of public spending. And together with the antecedents found and shown, a cohesion with the same is granted. Continuing with the process and analys...