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Analisis Penetapan Tarif Jasa Rawat Inap Berdasarkan Activity Based Costing System (ABC System) Pada Rumah Sakit Umum Aminah Blitar

Mahendri, Doni Ardi (2013) Analisis Penetapan Tarif Jasa Rawat Inap Berdasarkan Activity Based Costing System (ABC System) Pada Rumah Sakit Umum Aminah Blitar. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to calculate the rate of hospitalization in Blitar Aminah General Hospital based on Activity Based Costing System (ABC System). And that the focus of the research is overhead inpatient services in the VIP room, the ICU, class I, class II, class II, and class III. Stages of data analysis in this study is to classify the activity, determine the cost pool, determine cost drivers and determine rates each inpatient room. The results using the ABC System produces the VIP class fare per person at Rp.222.780, 11, ICU Rp.118.654, 12 Rp.220.534 class I, 18 class II, Rp.109.466, 66 and class III Rp.43.659, 68 . When compared with the traditional method, the method of the ABC System provides lower results in the VIP room, ICU classes and class I and II. so expect more patients are interested in a more competitive rate. The hospital management should consider the calculation of rates of hospitalization services by the ABC method System. This is because the overhead of loading the ABC method is based on the cost driver system is precise and accurate, so that the resulting tariff in accordance with the consumption of each activity. ABC application of adequate human resource systems and high commitment.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 15 Jan 2015 06:13
Last Modified: 15 Jan 2015 06:13
URI : http://eprints.umm.ac.id/id/eprint/14782

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