Unit Cost Analysis in Higher Education

摘要

This study analyzed the calculation of unit costs in higher education. The focus of this research is on how the needs analysis process in college, and how the calculation of unit costs in higher education. The method used was a case study with a qualitative approach. The object of this study in the domestic higher education incorporated the ITB, IPB, and UPI. The resulting research findings that each college has a standard component in the calculation of the cost of formulating educational units will be determined based on the needs of each business unit in a university. Calculation of unit cost of education was using activity-based costing method. Calculation of unit cost of education does not include indirect costs is the cost of student life, and the opportunity cost. This study concluded that the cost of educational units is calculated by the college is still larger than the calculation made by the government. It is due to that the government has not been fully able to meet the shortage of funds used by the college. Further research is expected to cost calculations take into account the educational unit indirect costs of living cost and opportunity cost.