Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)

Activity Based Costing to Determine Tuition Fee in University: A case study

Authors
Dwi Indah Lestari, Rika Mardiani
Corresponding Author
Dwi Indah Lestari
Available Online May 2019.
DOI
https://doi.org/10.2991/icebef-18.2019.82How to use a DOI?
Keywords
ABC; cost drivers; private universities; tuition fee
Abstract

Since the competition between universities become more competitive thus it raises the urge to the universities to increase their quality, service and facilities. As an impact, universities need more fund to improve their quality. Even though universities are nonprofit organization, universities need the fund to support their operational activities and most private universities rely on tuition fee. Thus, university needs accurate cost calculation to support their activities. One of the best costing method is Activity Based Costing (ABC). The aim of this research is to determine tuition fee in a private university by using ABC calculation. This research uses a descriptive qualitative and within this qualitative research paradigm, a case study design is used to explain the calculation process. The results found that ABC can provide accurate cost allocation to determine the optimum tuition fee for each student. The number of paper that discussing ABC implementation in higher education institution in Indonesia is still limited, thus this paper adds the number of papers that provide ABC calculation to determine optimum tuition fee in a higher education institution.

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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Volume Title
Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
May 2019
ISBN
978-94-6252-723-2
ISSN
2352-5428
DOI
https://doi.org/10.2991/icebef-18.2019.82How to use a DOI?
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/).

Cite this article

TY  - CONF
AU  - Dwi Indah Lestari
AU  - Rika Mardiani
PY  - 2019/05
DA  - 2019/05
TI  - Activity Based Costing to Determine Tuition Fee in University: A case study
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 366
EP  - 370
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.82
DO  - https://doi.org/10.2991/icebef-18.2019.82
ID  - Lestari2019/05
ER  -