Perancangan Model TDABC Dalam Menghitung Unit Cost Pendidikan

  • Tonny Stephanus Eoh Universitas Kristen Petra
DOI: https://doi.org/10.37477/bip.v10i1.55
Keywords: capacity cost rate, cost drivers rate, cost object, resources, time equations, time-driven activity-based costing (TDABC)

Abstract

Calculation of education unit cost for S1 Economics courses at the University "X" using the TDABC method show that the average tuition fees is Rp. 3,640,469,/student for the academic year 2015/2016; or Rp.1,820,235,-/student for each semester.  Meanwhile, the basis for calculating the unit cost of education that is used for now, just following the unit cost of its competitors, amounting to Rp.1.800.000,-/student for each semester.  So that the unit cost of education courses calculated by TDABC method and the current method relative did not experience a significant difference.  However, the information can be used by management to evaluate the existence of other faculty who use more resources and have fewer number of students.

Author Biography

Tonny Stephanus Eoh, Universitas Kristen Petra

Program Studi Akuntansi Fakultas Ekonomi 

Jalan Siwalankerto 121-131, Surabaya

Published
2018-01-31
How to Cite
Eoh, T. S. (2018). Perancangan Model TDABC Dalam Menghitung Unit Cost Pendidikan. BIP’s JURNAL BISNIS PERSPEKTIF, 10(1), Hal. 17 - 33. https://doi.org/10.37477/bip.v10i1.55
Issue
Vol. 10 No. 1 (2018): Januari
Section
Articles

Authors publishing in this journal agree to the following terms:

  1. The author retains copyright and grants the journal rights of first publication with the work simultaneously licensed under a Creative Commons Attribution ShareAlike License  License that allows others to share the work with acknowledgment of the author's work and initial publication in BIP's: Journal of Business Perspectives.
  2. Authors may include separate additional contractual arrangements for non-exclusive distribution of the published version of the journal (e.g., submit to an institutional repository or publish in a book), with an acknowledgment of the original publication in this Journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can lead to productive exchanges, as well as citations of previously published work.

Each author is expected to complete the copyright process with a document of the originality of the manuscript, the templated document is below: