STRATEGIC COST MANAGEMENT IN PRIVATE MEDICAL FACULTIES: INTEGRATING ACTIVITY-BASED COSTING WITH LEAN PRINCIPLES

• Dyah Sischasari

  Muhammadiyah University of Sidoarjo, Indonesia

• Rita Ambarwati

  Muhammadiyah University of Sidarjo, Indonesia

Objective: This study aims to calculate the unit cost of medical education using Activity-Based Costing (ABC) and to evaluate opportunities for improving operational efficiency through Lean Management. Method: A mixed-method design with an explanatory sequential approach was employed. In the first phase, quantitative financial and operational data were analyzed using ABC to allocate costs based on the activities and resources consumed by students. The second phase involved qualitative analysis based on Lean Management principles to examine operational processes and identify opportunities for cost optimization. Results: The findings indicate that the educational unit cost per student in the undergraduate medical program of a private medical faculty was IDR 101,083,935.92. The integration of ABC and Lean Management provides a more systematic foundation for understanding cost behavior, controlling resource utilization, and improving the efficiency of educational operations. ABC strengthens cost transparency by linking expenditures to specific institutional activities, while Lean Management supports the evaluation and improvement of processes that do not contribute proportionately to educational value. Novelty: This study demonstrates that cost optimization should not be pursued merely through budget reduction, but through more accurate cost allocation and disciplined process improvement. The proposed integrated approach can assist medical faculties in developing more rational tuition policies without undermining service quality or institutional profitability. Ultimately, improved cost governance may broaden access to medical education by reducing financial barriers for academically qualified prospective students.

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