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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (Studi Kasus pada Rumah Sakit Umum Daerah Sampang)

Filjiyah, Farah (2013) ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (Studi Kasus pada Rumah Sakit Umum Daerah Sampang). Other thesis, University of Muhammadiyah Malang.

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Abstract

General Hospital room Sampang calculate hospitalization rates using traditional methods. Determination of rates using these methods will result in less accurate information in determining the rates to be paid by the users of inpatient services. In the ABC method of determination of tariff is based on the existing activities in the hospital, so the cost of hospitalization is more accurate. The purpose of this study is to analyze the implementation of activity-based costing system as the basis for setting rates inpatient services at hospitals Sampang. This type of research is a descriptive study in which researchers conducted an analysis of an object that has been selected the Sampang District Hospital. Calculation of rates of inpatient services by using activity based costing when compared with traditional methods that have been defined by the hospital, it appears that for the VIP show greater results while class I, class II, and class III gives smaller results. With a difference of 21.48% for class III, class II, 12.63%, 27.68% class I, class 37.51% VIP. With the activity based costing system as fixing the inpatient services indicate that ABC has been able to allocate activity costs to each room based on the consumption of each activity.

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: 19 Jan 2015 06:51
Last Modified: 19 Jan 2015 06:51
URI : http://eprints.umm.ac.id/id/eprint/14897

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