Analisis Penggunaan Activity Based Costing dalam Penentuan Sumbangan Pembinaan Pendidikan Mahasiswa: studi kasus di program MEP UGM

Martiningsih, Kurnia , Prof. Dr. Abdul Halim, M.B.A., Ak.

2007 | Skripsi | S1 Extention - Accounting

This study case aims to analyze the calculation of the students" tuition fee with using Activity Based Costing (ABC) System. The research is a study case. The object of the research in this study case is the type of cost that will be the basis in the cost imposition and various activities that is costing. There are four data analysis processes. There is one activity cost imposition to the other activity, the calculation of activity driver rate for result-producing activity, cost imposition of result-producing activity to cost object, and the last process is the calculation of the product/service cost. From the analysis that has been done known that the calculation of the determining the students" tuition fee with using ABC System is smaller than using the traditional method. This is in a line with a theory stated that ABC System focuses on the activity management with manage the value-added activities and eliminate non value-added activities, therefore the total cost based on the ABC system is smaller than the total cost based on the traditional calculation. Key word: activity

Kata Kunci : Activity Based Costing; Penentuan Sumbangan Pendidikan; Manajemen Keuangan; Pembiayaan