The Costing Management Model Development at University Which Applies Management of Public Service Agencies

  • Efendi Efendi Politeknik Pelayaran Surabaya


The purposes of this research are: (1) to find types costing of universities, (2) to arrange the suitable process of business, (3) to know cost driver in order to be controlled for improving the effectiveness and efficiency. The result of this research shows that: (1) development of costing model through cost reduction program on cost drivers can increase competitiveness and independence in exploring sources and composition of costing, (2) planning and budget not yet maximal in using performance based budgeting system, (3) need to simplify business process in order to compete in providing services to the community, (4) the financial management system is good, transparent and accountable, in accordance with the provisions of legislation, (5) the need to explore sources of financing derived from the use of assets and grants, (6) with the development of the model can increase the effectiveness and efficiency.