The Costing Management Model Development at University which Applies Management of Public Service Agencies (Development Model in Poltekpel Surabaya and ATKP Surabaya)

Abstract

The purposes of this research are: (1) to find types of costing of universities which apply financial management of public service agencies in vocational education that apply boarding school system, (2) to arrange the suitable process of business for improving its graduates’ competence doing more practice, (3) to know cost driver to be controlled for improving the effectiveness and efficiency. The result of this research shows that: (1) development of costing model at Poltekpel Surabaya and ATKP Surabaya through cost reduction program on cost drivers can increase competitiveness and independence in exploring sources and composition of costs, (2) planning and budget of Poltekpel Surabaya and ATKP Surabaya not yet maximal in using performance-based budgeting system, (3) need to simplify the business process at Poltekpel Surabaya and ATKP Surabaya, to compete in providing services to the community, (4) the financial management system Poltekpel Surabaya and ATKP Surabaya is good, transparent and accountable, by the provisions of the 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 at Poltekpel Surabaya and ATKP Surabaya .