Abstract
In this research, the main objective is to analyze the cost components involved in the innovation of learning technology and examine the factors influencing decision-making in the development of learning technology innovations from a cost perspective. The research follows a qualitative descriptive method and utilizes data collection techniques such as interviews, observations, and literature review. Data analysis is conducted using content analysis. The findings reveal that the costs associated with technology development span across various stages, including research, design, testing, production, implementation, maintenance, and support. Through a comprehensive analysis, organizations can gain a better understanding of how costs are allocated, manage their budget effectively, and optimize their resources. This analysis empowers decision-makers to make informed choices and enhance the efficiency of their investments in technology development.

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