The Study of effectiveness of Learning Activity Based Costing (LABC) based on Science Cluster In UKT Policy Context
UNIVERSITAS PENDIDIKAN INDONESIA (UPI)
Learning activity Based Costing is prior only to Activity Based Cost (ABC). But when it applied in learning at Higher Education and implemented in cost unification became LABC. According to research result about teacher education cost policy at teacher education institution indicated that direct cost for academic substance should be more than for indirect cost or managerial substance. Every single department or study program applied ABC model in unification context by DGHE. Teacher institution orients for vocation paradigm with ratio between 70 and 30 percent of cost for learning. It means that theory is less than practice on order student more skillfull. Unfortunately , the cost allocated for public university are differences from teacher institution. so the effectiveness of cost in teacher institution not enough for implementing model and the productivity indexes is low.
Topic: Economic and Finance in Education