This Paper Aims to Evaluate the tuition fee embedded to the major and cost incurred per student in the major using Activity Based Costing. There are two commons mistake that occur in Student Unit Cost in this Unit of analysis, they are (1) use Student as the Cost object (2) use traditional costing. Those two mistakes result from an inaccurate tuition fee to the student, whether undergraduate, master degree, and doctoral degree, in a University of the unit of analysis. therefore, this study explores the consumption of the resource by one student in each level of education and each major and compare it with current tuition fee.

This research use case study as the research approach, mix method as the research method, interview, focus group discussion, archival record, documentation, and observation as research instruments. The mixed method in this research follows concurrent transformative strategy by embedding qualitative and quantitative data. Unit of analysis in this research is multiple embedded units, which compromise of one faculty, three department, and thirteen programs of studies (major).

The findings of this study are some major are suffering a condition where cost incurred greater than tuition fee. The other result is based on FTE, this study suggests the minimum number of student per class to achieve a break-even point. The limitation of this study excludes the activity in university level and the unit of analysis do not have any experimental and laboratory activity.