Open AccessAnalisis Perhitungan Biaya Satuan (Unit Cost) Penyelenggaraan Pendidikan Kedokteran (Studi Kasus Pada Fakultas Kedokteran Universitas Muhammadiyah Malang)
Author(s) -
Ahmad Juanda,
Nikki Vertik Lestari
Publication year - 2012
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v2i1.719
Subject(s) - inefficiency , activity based costing , unit cost , unit (ring theory) , operations management , cost accounting , business , mathematics education , engineering , mathematics , economics , accounting , microeconomics , mechanical engineering
This aims of this paper is to calculate the unit cost of educational process in faculty of medicines in University of Muhammadiyah Malang. The calculation used in this research is Activity Based Costing System (ABC System). The result indicate cost which during the time paid by student still a few of amounts which ought to be burdened so that cost released by FK-UMM has not can be told efficient. From result of calculation, inferential that with existence of information of cost, the side of institute can do planning and control in monetary management so that, not happened inefficiency. KeywordsKeywords : Unit Cost, education management, medicines faculty