Strategic Management Implementation of the Activity Base Costing Method in Higher Education as Marketing Information: A Case Study of the Technical College in Bekasi, Indonesia

Abstract

The purpose of this research is to calculate the objective of the rate of a standard that is objective according to the activities of technical High school in Bekasi, using, Activity Based Costing (ABC) method, which will be compared with the amount of real standard tariff for the study program of Mechanical, electrical and informatics. The method of analysis used for this research is descriptive analysis with two phases of Activity Based Costing calculations, through interviews, direct observation, and literature research related to the research object. Based on calculations using the Activity-Based Costing (ABC) method of standard per semester for the study program of Mechanical Engineering, electrical engineering and Informatics Engineering are, IDR. 359.446, IDR. 348.407 and IDR. 337.349, while the rearing standard is; IDR 400,000, IDR. 450.000 and IDR. 350.000, this causes the difference, but for the study of Machine Engineering and informatics, the difference is not significant, being for electrical engineering, significant is IDR 101,593.