Analisis Perhitungan Biaya Satuan (Unit Cost) Penyelenggaraan Pendidikan Kedokteran (Studi Kasus Pada Fakultas Kedokteran Universitas Muhammadiyah Malang)
Abstract: This aims of this
paper is to calculate the unit cost of educational process in faculty of
medicines in University of Muhammadiyah Malang. The calculation used in this research
is Activity Based Costing System (ABC System). The result indicate cost which
during the time paid by student still a few of amounts which ought to be
burdened so that cost released by FK-UMM has not can be told efficient. From
result of calculation, inferential that with existence of information of cost, the
side of institute can do planning and control in monetary management so that,
not happened inefficiency.
Keywords: Unit
Cost, education management,
medicines faculty
Penulis: Ahmad Juanda,
Nikki Vertik Lestari
Kode Jurnal: jpakuntansidd120010
