Optimizing Operational Costs to Improve Accessibility of Higher Education: Implementing Activity Based Costing and Lean Management
Optimalisasi Biaya Operasional untuk Peningkatan Aksesibilitas Pendidikan Tinggi: Penerapan Activity Based Costing dan Lean Management
DOI:
https://doi.org/10.21070/ups.7254Keywords:
Unit Cost, Activity Based Costing, Cost, Efficiency, Lean Management, Educational institutionAbstract
Operational cost optimization is key to enhancing the accessibility of higher education in the field of medicine. Higher education institutions need to improve their internal processes in managing operational education costs to set fees that are acceptable to the public while remaining profitable for the institution. The objective of this research is to determine the unit cost using the Activity-Based Costing (ABC) method and to analyze operational cost efficiency through Lean Management in medical faculties. The research employs a mixed-method approach by adopting the explanatory sequential model. The first phase involves quantitative data analysis to determine the unit cost using the Activity-Based Costing (ABC) method, followed by the collection and qualitative data analysis for Lean Management in the second phase. The results show that the unit cost per student in a Private Medical Faculty (FK PTS) for the undergraduate medical program is IDR 101,083,935.92. The application of Activity-Based Costing (ABC) and Lean Management can assist Private Medical Faculties (FK PTS) in optimizing operational costs. The implication of this research is that by integrating the Activity-Based Costing (ABC) and Lean Management methods, higher education institutions, particularly medical faculties, can optimize their operational costs. This allows for the establishment of more affordable fees for the public without compromising institutional profitability. Consequently, access to higher education in the field of medicine can be enhanced, enabling more qualified individuals to pursue medical education without being hindered by financial constraints.
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