UTILIZATION OF THE ACTIVITIY BASED COSTING (ABC) SYSTEM IN DETERMINING OVERCOSTING OR UNDERCOSTING TUITION FEES
This study aims to identify the application of the Activity Based Costing (ABC) system in Private Universities in determining the cost of goods for the study program. The main focus of this study is to identify the activities of primary and secondary study programs to determine cost drivers and det...
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| Format: | Article |
| Language: | English |
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Institut Teknologi dan Bisnis Asia Malang
2024-02-01
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| Series: | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| Subjects: | |
| Online Access: | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/1395 |