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COST WITH ACTIVITY BASED COSTING ABC MODEL IN SMA NEGERI 1 KOTA MUNGKID MAGELANG ACADEMIC YEAR OF
20142015
B. Problem Identification
Based on the background of the above issues existing problem can be identified:
1. An inadequate system related to cost of education calculation can
provide in accurate information and may lead to poor financial management at school.
2. There is no analysis to calculate the unit cost of education using Activity
Based Costing model in SMA N 1 Kota Mungkid. 3.
The lack of cost information presented by the school to the education stakeholders parents. The existing cost cant provide an information
about the real unit cost of education.
C. Problem Restriction
Based on the identification of the problem, then this study is limited to the calculation of the unit cost education providers by using the
model calculation of Activity Based Costing in SMA N 1 Kota Mungkid academic year of 20142015.
D. Problem Formulation
Based on the background of the above problems, it can be the formulation of the problem: How much education Unit Cost using the
calculation model Activity Based Costing ABC in SMA N 1 Kota Mungkid Magelang academic year of 20142015?
E. Research Objectives
The objectives to be achieved in this research is to know the education unit cost in SMA N 1 Kota Mungkid.
F. Benefits Research
1. Theoretical Benefits
The results of this research will enrich the knowledge concerning the calculation of the education unit cost by using Activity Based
Costing model ABC. 2.
Practical Benefits a.
For Researcher As a means to expand knowledge especially on education unit cost
and school‟s financial management. b.
For schools For SMA N 1 Kota Mungkid, this research can be used as
guidelines in calculating the students needs for the next year and
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can be used as a standard in the determination of the cost of a unit of education per student per year.
c. For the Government
For the Government, this research is expected to be able to serve as a recommendation in the calculation of the overall cost of
education, especially in Magelang Regency. d.
For other researchers This research is expected to serve as a reference for research and
further discussion about the analysis of the unit costs of education in Indonesia.
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CHAPTER II LITERATURE REVIEW AND RELEVANT RESEARCH
