Penerapan Activity Based Costing Untuk Meningkatkan Keakuratan Perhitungan Beban Pokok Program Studi Perguruan Tinggi X

Binawati, Lilis (2011) Penerapan Activity Based Costing Untuk Meningkatkan Keakuratan Perhitungan Beban Pokok Program Studi Perguruan Tinggi X. In: Seminar Nasional Sistem & Teknologi Informasi (SNASTI) 2011, 30 September 2011, Surabaya.

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Abstract

Main source of income that sustains most of the funding for operational and organizational development a university, is the income from students in the form of tuition fee (SPP), so it is necessary to the efficiency and accountability in its management. This requires careful calculations associated with determining how much costs should be charged to students for educational services that are consumed. This research is a case study with the study design are formulated in the form of main research question: Does the implementation of Activity Based Costing (ABC) can improve the accuracy of the calculation of cost of each program of study at universities X? The implementation of ABC is intended to change the system that originally cost allocation system is still simple for a more accurate allocation of costs to be charged to students for educational services, to eliminate the major problems of distortion costs, because ABC basing costs on activities and resources consumed. Stages of implementation of ABC in university consists of two main phases costing, Activity Based Process Costing and Activity Based Object Costing. University costs can be related to the cost object (main department and support departments) directly and indirectly. Measurement of the cost depends on the traceability, in three ways search: direct tracing, drivers tracing, and allocation. The implementation of ABC in this study provides the results of the calculation of cost of universities X program of study is more accurate as a basis for consideration of setting tuition fee per semester, to show the distortion cost (over / under costing), in which case there has been cross-subsidies between programs of study (cross-subsidy).

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