Determining the Tuition Fee per Credit Hour by Learning Experience and Implementation of Activity Based Costing (A Study at A Private University in Bandung)
- https://doi.org/10.2991/isclo-15.2016.12How to use a DOI?
- Tuition Fee, Activity Based Costing, Accurate Information, Learning Experience
One criteria to achieve the sustainability of a university is when all fund needed can be fulfilled well. And to reach stable university financial is by determining an accurate tuition fee for the students. So then, this research has an objective to determine the Tuition Fee per Credit Hour per Student in a University. Which is used analytical descriptive method, this study found that originally, the university always calculating the tuition fee just by an experience more than 50 years, which is usually based on implementing lower tariff comparing to other universities, and then makes some adjustment with inflation rate every year to year. In order to achieve the right calculation, and learning from an experience year to year, and also to resolve the weaknesses of conventional method, then this study, implement the calculation of Tuition Fee per Credit Hours per Student based on Activity Based Costing (ABC) method. The result of this research, for example from calculating Bahasa Indonesia Subject, the result tariff based on ABC method come up to IDR 165.152,- which was compare to the tariff based on conventional method is IDR 70.000,- this comparison come up to the difference around IDR 95.152,- as understated costing, and shows us that university which was implement conventional tariff, actually can' t recover an actual expense when Bahasa Indonesia courses have been done in the class. In other words, if all subjects can be adjusted by a correct tariff, then University can avoid fund deficit or can achieve increasing surplus and also their financial performance will increase. Since, University has a financial stability, then sustainability of their operation, also can be achieved.
- © 2016, 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 - Elizabeth Tiur Manurung AU - Arthur Purboyo AU - Yulia Trinita PY - 2016/03 DA - 2016/03 TI - Determining the Tuition Fee per Credit Hour by Learning Experience and Implementation of Activity Based Costing (A Study at A Private University in Bandung) BT - Proceedings of the 3rd International Seminar and Conference on Learning Organization (isclo-15) PB - Atlantis Press SP - 48 EP - 52 SN - 2352-5398 UR - https://doi.org/10.2991/isclo-15.2016.12 DO - https://doi.org/10.2991/isclo-15.2016.12 ID - Manurung2016/03 ER -