Use of Time-Driven Activity-Based Costing to Calculate the Unit Cost per Students at Faculty of Economics of Universitas Pendidikan Ganesha

DOI

10.2991/teams-18.2019.42How to use a DOI?

Keywords

unit cost per students; time-driven activity-based costing; students tuition fees

Abstract

Universitas Pendidikan Ganesha (Undiksha) is one of the state universities that has changed its status to become a Public Service Agency (Badan Layanan Umum/BLU). As a consequence of these, Undiksha has the flexibility to carry out financial management based on various regulations and policies regarding BLU. Revenue from student tuition fees is the main income to run Undiksha's operational activities. Therefore, it is very important for Undiksha to analyze the cost per students semester. The results of the analysis of the cost per students every semester can be used as a basis for determining the tuition fees to be paid by each student every semester. The aims of this study were to determine how much the unit cost per students every semester in each study programs contained in the Undiksha’s Faculty of Economics. Cost analysis is performed by using the Time-Driven Activity-Based Costing approach. Undiksha’s Faculty of Economics has five study programs: Economics Education program, Management program, Accounting program, Accounting diploma program and Hospitality diploma program. The results of this study showed that tuition fees for students Economics Education program, Management program, Accounting program, Accounting Diploma program and Hospitality Diploma program are lower than the unit cost per student. Thus, in oder to cover the unit cost per student on every study programs, Undiksha’s Faculty of Economics should recalculated the unit cost per student to set reasonable tuition fees.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ni Wayan Yulianita Dewi
AU  - Gusti Ayu Ketut Rencana Sari Dewi
AU  - Made Arie Wahyuni
PY  - 2019/01
DA  - 2019/01
TI  - Use of Time-Driven Activity-Based Costing to Calculate the Unit Cost per Students at Faculty of Economics of Universitas Pendidikan Ganesha
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018)
PB  - Atlantis Press
SP  - 241
EP  - 246
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-18.2019.42
DO  - 10.2991/teams-18.2019.42
ID  - Dewi2019/01
ER  -