Calculating the Unit Costs by the Learning Activity-Based Costing in Technology and Engineering Vocational School

摘要

The aim of this study is at obtaining information about the amount of operational costs needed by a student to complete vocational education in a Vocational High School. Learning Activity-Based Costing (LABC) is a new method in calculating costs in the education sector. Calculation the education costs currently used traditional financing methods with the number of students as a driver to allocate costs. This observational descriptive study used a single case study method to determine the operational unit costs of the student in the Mechanical Engineering Expertise Program in the State Vocational High School in the fields of Technology and Engineering Expertise. The results showed that the use of LABC was able to show more detailed and comprehensive cost information. Calculation of costs using LABC results in higher operational unit costs per student compared to existing operational unit costs.