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Detail Katalog

Jurnal

Jurnal Ekonomi dan Bisnis Airlangga

Keyword

Unit cost , activity based costing , INA-CGBs

Pengarang

Soewatoen

Subject

ECONOMIC

[Abstrak]

Mojowarno christian hospital is an organization that is move in health services that produce multi-product, the ratio of consumption of each product is different and significant indirect costs therefore needed to determine the service tariff calculation of unit cost in the hospital with activity based costing method. The purpose of this study was to determine the calculation of unit cost in the hospital with activity based costing method. The purpose of this study was to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using the unit cost from activity based costing method hospital compared with rates prevailing at the moment and rates INA CBGs. This type of research is a qualitative case study. Based on calculations by the method of activity based costing obtained unit cost for outpatients id Rp. 749.705, unit cost for emergency care unit mild stroke is Rp. 664.093 ; medium stroke Rp. 1.424.683 , severe stroke Rp. 2.282.755,- unit cost for room type III mild stroke Rp. 3.899.786, medium stroke Rp. 5.874.646, server stroke Rp.7.892.496; unit cost for room type III mild stroke is Rp.4.859.510, medium stroke Rp. 7.557.913, servere stroke Rp. 10.294.306; unit cost for room type I  mild stroke is Rp. 6.097.530, medium stroke Rp. 9.728.198, servere stroke Rp.13.391.856; unit cost for VIP Room Milds stroke is Rp. 10.953.150, medium stroke Rp. 18.240.533,severe stroke Rp. 25.540.906; unit cost for high care unit mild stroke is Rp. 3.710.121, medium stroke Rp. 5.655.278, severe stroke Rp. 9.477.309 and unit cost intensive care unit mild stroke is Rp. 7.010.169, medium stroke Rp. 10.605.350, severe stroke Rp. 17.727.429, each unit cost plus the cost of materials and direct labor costs , it can be seen that the cost of treatment of each disease severity have enough material price difference. It is because the higher  the severity of the disease makes the longer the treatment , the more use the service activities , and service facilities , its make the cost is higher. The comparsion resoulth showed that hospital rates prevailing at this time and the resluts of the calculation using the ABC  method for stroke patients is higher than the rate of INA CBGs.

Periode

Vol 26, Nomor 1, Tahun 2016

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