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Tonny Stephanus Eoh
Universitas Kristen Petra
Economics, Econometrics & Finance

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Perancangan Model TDABC Dalam Menghitung Unit Cost Pendidikan Tonny Stephanus Eoh
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.865 KB) | DOI: 10.37477/bip.v10i1.55

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.
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