THE ANALYSIS OF UNIT COSTING BASED ON ACTIVITY-BASED COSTING (ABC) MODEL IN CLASS X IPA SMA NEGERI 1 CIPARI KABUPATEN CILACAP ACADEMIC YEAR 2015/2016

Abstract

The purpose of this study is to determine the unit cost of educational services per student in class X IPA SMA Negeri 1 Cipari based on Activity Based Costing (ABC) model.

The object of this study was the unit cost of students in class X IPA SMA Negeri 1 Cipari in academic year 2015/2016. Data collection were conducted by interview and documentation. Subjects of this study consist of the finance staffs and head of school administration. The analytical method used in this research was descriptive with quantitative approach. The descriptive analysis with quantitative approach was carried out to expose the results of the calculation of unit cost nominal rate of students in class X IPA SMA Negeri 1 Cipari.

The result of this research showed that educational unit cost based on Activity Based Costing (ABC) model in SMA Negeri 1 Cipari for class X IPA 1 Rp 1,588,887.23 per month per student, for class X IPA 2 Rp 1,571,658.295 per month per student, and for class X IPA 3 Rp 1,588,887.23 per month per student.

Keywords: Unit Cost, Activity Based Costing (ABC), SMA Negeri 1 Cipari, Education.