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This research is quantitative research. This research is aimed to design the Activity Based Costing and determine Unit Cost of educational services to students per course of study. This research was conducted at Balikpapan State Polytevhnic in 2014. The data collection was done by doing interview, observation and documentation. Unit Cost calculation result is a food and beverage department of Rp25.825.152, - per year, Electrical Engineering Program in Department of Industrial Electronics Engineering of Rp24.080.407, - per year. Department of Telecommunications of Rp24.080.407, - per year. Department of Computer Engineeringand Networks of Rp24.080.407, - per year, Civil Engineering Program of Rp24.795.028, - per year. MechanicalEngineering and Heavy Equipment Rp26.970.795, - per year. Keywords : Unit Cost, Cost of Education, Activity Based Costing Abstrak Penelitian ini merupakan penelitian kuantitatif. Penelitian ini bertujuan untuk merancang model pengalokasian berbasis aktivitas (Activity Based Costing) dan mengetahui biaya satuan (Unit Cost) layanan pendidikan kepada mahasiswa per program studi. Penelitian ini dilakukan di Politeknik X Tahun 2014. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi. Hasil perhitungan Unit Cost adalah Program Studi Tata Boga Rp25.825.152,- per tahun, Program Studi Teknik Elektro Jurusan Teknik Elektronika Industri Rp24.080.407,- per tahun. Jurusan Telekomunikasi Rp24.080.407,- per tahun. Jurusan Teknik Komputer dan Jaringan Rp24.080.407,- per tahun, Program Studi Teknik Sipil Rp24.795.028,- per tahun. Teknik Mesin dan Alat Berat Rp26.970.795,- pertahun. Kata kunci : Biaya Satuan, Biaya Pendidikan, Biaya berbasis aktivitas

Analisis Biaya Satuan (Unit Cost) Mahasiswa Berdasarkan Activity Based Costing Pada Politeknik “X” Di Balikpapan