MEWUJUDKAN ECONOMIES OF SCALE PENDIDIKAN DAN PELATIHAN MELALUI PENDEKATAN ACTIVITY BASED COSTING: STUDI KASUS PADA PUSDIKLAT ANGGARAN DAN PERBENDAHARAAN TA 2013

Abstract

Calculation of cost per output approach to education and training activity based costing system center on education and training budget and treasury fiscal year 2013. The main purpose of the calculation of cost per output of education and training with the approach of activity based costing system at the center of education and training budget and treasury budget year 2013 was the goal to be achieved in the academic study was to determine the cost per the output of education and training participants. This research using descriptive analysis techniques where data collection was done through archival research. The data used were secondary data sourced from the object and the location of the study. The academic study yielded two important findings, the cost per output training participants using activity based costing approach was greater than the cost of a standard output that was used in the preparation of the budget provision of education and training.