Analysis of Determination of Money Implementation of Education (Upp) at University of Surabaya Based on Full Costing Method

Susilo, Agus (2017) Analysis of Determination of Money Implementation of Education (Upp) at University of Surabaya Based on Full Costing Method. In: 4 th International Conference on “Multidisciplinary Trends In Academic Research”(MTAR, September 29-30, 2017, Bangkok, Thailand.

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Abstract

This purpose of this study is the Determination of Money Implementation of Education at University of Surabaya based on Full Costing Method. The basic concept of Money Implementation of Education calculation using full costing method or unit cost is establishment of responsibility center at faculty level and sub-system / subsystem of University. With the concept of this responsibility center, basically, every subsystem must be responsible for all activities that have been done by subsystem respectively. The parameters used to measure the performance of each subsystem will depend on the type of responsibility center of the subsystem concerned. While the cost of the university sub-system is not related to the learning process, the teaching will not be compensated on the unit cost, but must be accounted for independently by the subsystem concerned in accordance with the type of responsibility of their respective center. Identify the activities of each subsystem in the sub-systems of the University and faculty, then determine the status of each subsystem, whether it can be categorized as part of the unit cost calculation, or as a Strategic Business Unit. Trace the total cost incurred by each faculty and subsystem that become the burden of unit cost calculation, to then be identified, whether the cost including the type of cost including controllable cost, uncontrollable cost - traceable, and uncontrollable cost - untraceable. For all costs including uncontrollable cost-untraceable, a full costing method is specified as the costing guideline of this type of fee on each faculty.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Fullcosting Methods, Unit Cost
Subjects:	H Social Sciences > HG Finance
Divisions:	Polytechnic > Diploma in Accounting
Depositing User:	Agus Susilo 192018
Date Deposited:	11 Apr 2023 03:33
Last Modified:	11 Apr 2023 03:37
URI:	http://repository.ubaya.ac.id/id/eprint/43957

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