Unit Cost Analysis Using the Activity Based Costing (ABC) Method on the Competence of Vocational Welding Engineering Expertise

Yogi Herdianto* and Sutopo
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Yogi Herdianto*: Department of Mechanical Engineering Education, Universitas Negeri Yogyakarta, Indonesia
Sutopo: Department of Mechanical Engineering Education, Universitas Negeri Yogyakarta, Indonesia

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 12, 3135-3142

Abstract: This study aims to (1) Analyze the actual unit cost value for the competence of Vocational High Schools (SMK) welding engineering expertise using conventional calculation methods. (2) Analyze the actual unit cost value for SMK welding technique expertise competence with the Activity Based Costing (ABC) method. (3) Analyze the ideal unit cost value for vocational welding engineering expertise competence. (4) Analyze the effectiveness of education budget management in the learning process of SMK Welding Engineering. The research used is a mixed type that uses a sequential exploratory model. In the first stage, qualitative methods are followed by quantitative methods, emphasizing quantitative methods. Qualitative methods at the beginning classify school operating costs and identify school activities and resources that incur costs for school activities, while the quantitative method for calculating the unit cost of education uses the Activity Based Costing (ABC) approach. This study aims to determine how much each student costs yearly to learn welding engineering skills. This research was carried out at SMKN 1 Tanjunganom Nganjuk, the only State Vocational School with the status of SMK Center of Excellence in Welding Engineering Expertise Competencies.

Date: 2024
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