Saftiana, Yulia (2010) MENGUKUR KINERJA PENDIDIKAN DASAR DAN MENENGAH MENGGUNAKAN ANALISIS COST EFFECTIVENESS. Jurnal Penelitian dan Pengembangan Akuntansi, 4 (2). pp. 121-137. ISSN 1978-4392
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Abstract
The purpose of this article is to measure and discuss an effective and efficiency learning process of primary school,junior and senior high school, and to link it to the its target which is an effective and an efficient learning process. Cost Effectiveness concept is used to measure an effective and efficient learning process. Cost Effectiveness concept can be measured by Attrition Cost Index ratio and Cost per Achievement. Ideal attrition cost index ratio explains a condition where no student fails to achieve the target, and the cycle time is same as ideal cycle time. Whenever the attrition cost index ratio is more than 1,it means that the learning process is not cost effective,it consumes more time and cost than ideal cycle time and cycle cost
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Cycle effectiveness,unit cost,cycle time,ideal cycle time,Attrition Cost Index Ratio |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions L Education > L Education (General) > L7-991 Education (General) |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Users 618 not found. |
| Date Deposited: | 21 Nov 2019 03:59 |
| Last Modified: | 21 Nov 2019 03:59 |
| URI: | http://repository.unsri.ac.id/id/eprint/16952 |
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