Finding the Practice Activity-based Costing Discourse of Institution Course (Foreign Language Course in Pare-Kediri)
Abstract
The objectives of this research was to examine implementation of Activity-based Costing in determining the cost of course program package in Foreign Language Course in Pare-Kediri. This research used the data in the form of written and spoken words, the behavior of the phenomenon, and those events with implicit or explicit knowledge related to the object of study. To analyze data, this research used explanation method to describe all findings. The result from this research indicated that the existing system in Foreign Language Course Pare-Kediri was although simple but was already practicing the activity considerations in doing preparation course program costs. The critical point needed to insert in cost of course program package was depreciation. Hope the consideration element in the preparation of development expenditure cost package holiday program courses especially are expected to maintain the continuity of the FLC itself. FLC was very flexible in the program while still taking into account the cost elements that could help prevent distortion costs.
Keywords: Activity-based costing, cost, cost object, program package
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