THE ANALYSIS OF EDUCATION UNIT COST USING ACTIVITY BASED COSTING MODEL IN SMK 17 MAGELANG ACADEMIC YEAR 2014/2015

Abstract

The purposes of this research was to analyze the education unit cost used Activity Based Costing Model and to know the unit cost of education calculated using Activity Based Costing model on accounting program of SMK 17 Magelang academic year 2014/2015.This research was a quantitative research with one variable that, education unit cost.There are two stages to calculate the education unit cost using activity based costing, the first stage, there are fourth steps (1) identifying and classifying of activities (2) determining cost driver of activities (3) classifying of cost are homogeneous  (4) calculating of rate group overhead, the second stage, multiplying the overhead rates per group costs by the amount of the cost drivers that are consumed each product.Based on stages of Activity Based Costing model the result of  calculated the education unit cost SMK 17 Magelang, there are operational activities and development activities, the amount of cost drivers 182 students, 11 teachers  and 6 education staffs, the amount cost of operational and development activities Rp 324,888,282 the over head of operational activities cost Rp 165,418,082 and the over head of development activities cost Rp 159,470,200, the total over head cost for X AK Rp 103,354,432 XI AK Rp 103,354,432 XII AK 117,264,782 and over head cost for every students in X AK Rp 1,722,573 per students, XI AK  Rp 1,722,573, XII AK Rp 1,891,367.

Keywords: Education Unit Cost, Activity Based Costing.