CALCULATION OF STUDENT UNIT COST AND ITS IMPACT ON STRATEGIC COST MANAGEMENT AT SMKS X BATAM FOR THE 2019/2020 ACADEMIC YEAR

This study aims to calculate student unit cost at each program study at SMKSX Batam for the 2019/2020 academic year and then analyze its impact on strategic cost management. The research uses a case study approach with qualitative descriptive methods, using interviews, questionnaires, and documentation. The study results indicate that the determination of tuition feesis currently under cost compared to student unit cost calculated using the Activity Based Costing (ABC) approach. This research also shows that the cost leadership strategy that the SMKS X applies is not appropriate because the tuition fees set for each student for each study program currently cannot coverthe student unit cost. Therefore, an evaluation of the strategy implemented by SMKS X Batam is needed. This is also supported by the questionnaire results, which shows that affordable tuition fee is not the main reason for prospective students to continue their education at SMKS X Batam.