| Autor: |
Ni Luh Gde Novitasari, Putu Kepramareni, Anik Yuesti |
| Jazyk: |
angličtina |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
Laplage em Revista, Vol 7, Iss 3 (2021) |
| ISSN: |
2446-6220 |
| Popis: |
This study purpose to explore and comparison between Activity Based Costing (ABC) with Time Driver Activity Based Costing (TDABC) as determinants of Single Tuition Fees at Public Universities in Indonesia. A survey involving eight study program in the Indonesian Institute of Arts Denpasar Bali, Indonesia was conducted. The data collected are compared costs per student based on the calculations using by ABC and (TDABC) approaches. Results indicate that the advantages of the TDABC System are: Very easy and fast to implement, not expensive and easily updated, easily validated by direct observation of the estimated model of the unit of time. TDABC is not commonly used in Indonesia to determine the cost of a single college because the advantages and benefits of TDABC have not been explored. This research is expected to benefit the regulators of finance to determinants of Single Tuition Fees at Public Universities. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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