By Team Teaching

Prof. Dr. H. Akdon

Dr. Dedy Achmad Kurniady
1. MAKNA COST DALAM PENDIDIKAN
2. JENIS COST :
MONEY COST
OPPORTUNITY COST (EARNING FORGONE)
CAPITAL & RECURRENT COSTS
AVERAGE &MARGINAL COSTS
3. INPUT OUTPUT RELATIONSHIP DALAM
PENDIDIKAN
4. COST BENEFIT DALAM PENDIDIKAN
5. COST BENEFIT & EDUCATIONAL
PLANNING
 COST DALAM PENDIDIKAN ADALAH MONEY
SPENT OR USED IN EDUCATIONAL PROCESSES,
OR ACTUAL RESOURCES ACTUALLY USED IN
EDUCATIONAL PROCESSES.
RESOURCES ACTUALLY USED HAVE
ALTERNATIVE VALUES IF THEY ARE USED FOR
OTHER PURPOSES. THESE ALTERNATIVE VALUES
SACRIFICED CALLED OPPORTUNITY COST.

MONEY COST
COST
OPPORTUNITY COST
 SECARA UMUM COST TERBAGI MENJADI :
- FIX COST
- VARIABEL COST
ATAU (IN SCOPE OF EDUCATION)
- DIRECT COST (yaitu biaya yang dikeluarkan secara langsung untuk
membiyai penyelenggaraaan pengajaran, penelitian dan pengabdian pada
masyarakat, seperti gaji guru, pegawai non edukatif, buku-buku
pelajaran dana bahan perlengkapan lainnya. Hal ini berpengaruh pada
hasil pendidikan berupa nilai pengorbanan untuk penyelenggaraan
kegiatan-kegiatan tersebut.)
- INDIRECT COST (yaitu meliputi hilangnya pendapatan peserta didik
karena sedang mengikuti pendidikan. Bisa juga berupa keuntungan yang
hilang (earning forgone) dalam bentuk biaya kesempatan yang hilang
(opportunity cost) yang dikorbankan oleh siswa selama belajar.)
MENENTUKAN BESARNYA BIAYA PENDIDIKAN
KESELURUHAN :
BIAYA LANGSUNG + BIAYA TIDAK LANGSUNG
 1. MONEY COST
COST IN 2. OPPORTUNITY COST
EDUC. 3. CAPITAL COST &
RECURRENT COSTS
4. AVERAGE & MARGINAL
COSTS
 CAPITAL COST OR EXPENDITURE INCLUDE
THE PURCHASE OF DURABLE ASSET SUCH AS
BUILDINGS OR EQUIPMENT WHICH ARE
EXPECTED TO YIELD BENEFITS OVER A
LONGER PERIOD. THE PURCHASE OF
CAPITAL COST MAY BE DESCRIBED AS
INVESTMENT

RECURRENT OR CURRENT COSTS OR

EXPENDITURE INCLUDE ALL EXPENDITURES
ON CONSUMABLE GOODS AND SERVICES
WHICH BRINGS IMMEDIATE OR SHORT TERM
BENEFITS AND HAVE TO BE REGULARLY
RENEWED
 AVERAGE COSTS: THE TOTAL COSTS OF
EDUCATION ARE DEVIDED BY THE TOTAL
NUMBER OF STUDENTS ENROLLED.
MARGINAL COSTS: THE TOTAL COSTS OF
EDUCATION ARE DEVIDED BY THE TOTAL
NUMBER OF GRADUATES
AVERAGE STUDENT COST
RECURRENT
UNIT COST
MARGINAL GRADUATE COST
CAPITAL
UNIT COST PER STUDENT SQUARE METER
COST
 DEFINISI: INPUT OUTPUT RELATIONSHIP IS
COMPARISON OF INPUTS AND OUTPUTS OF
EDUCATION CAN BE ANALYSED BY MEANS
OF A PRODUCTION FUNCTION, WHICH IS
THE TECHNICAL RELATIONSHIP BETWEEN
OUTPUT AND VARIOUS INPUTS OR FACTORS
OF PRODUCTION MEASURED IN PHYSICAL
TERMS.

PRODUCTION OUTPUT
VARIETIES OF
FUNCTION (PRODUCTS)
INPUTS-OUTPUTS
PROCESSES
DEFINISI: COST BENEFIT ANALYSIS IS A
FORM OF INVESTMENT APPRAISAL
WHICH COMPARES THE COSTS AND THE
ECONOMIC BENEFITS OF A PROJECT IN
ORDER TO ASSESS ITS ECONOMIC
PRODUCTIVITY.
RELATIONSHIP OF PRESENT VALUE OF
BENEFIT COSTS
OF EDUCATION
PRESENT VALUE OF
AND COSTS EXPECTED BENEFIT
EDUCATIONAL POLICIES PROGRAM PROGRAM
PLANS PRIORITIES COSTS

APPLICATION OF
COST-BENEFIT
ANALYSIS
 COST-BENEFIT

INVESTMENT
GRADUATES
PROGRAM OUTPUTS KNOWLEDGE
PRIORITIES SERVICES

RATES OF RETURN