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ANALISIS UNIT COST TARIF HUNIAN KAMAR RUMAH SAKIT WIJAYA KUSUMA LUMAJANG

Fatmala, Nirma (2013) ANALISIS UNIT COST TARIF HUNIAN KAMAR RUMAH SAKIT WIJAYA KUSUMA LUMAJANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

The study that entitled “The Analysis of Unit Cost in Room Occupancy Rates at Wijaya Kusuma Hospital-Lumajang”, aims to determine the unit cost in the first class room occupancy in Wijaya Kusuma Hospital-Lumajang that still have not been counted its cost and the determination of tariffs still based on competitor hospitals in that area. Data collection techniques in this study using techniques of documentation and data analysis technique used is descriptive. Unit cost method used in this research is by using the method of double distribution. Results of analysis of unit cost calculation occupancy this first class room is Rp 120.829,00 / day which is smaller than the current rate of Rp 150.000,00 / day. In 2012, the hospital had made a profit of Rp 29.171,00 / day for first class room occupancy class, when calculated from the difference between the selling price with the calculated its unit cost. So, when calculated as a percentage, gross profit margin between the selling price of the hospital by the number of its cost by 19, 45%.

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: 20 Jan 2015 02:53
Last Modified: 20 Jan 2015 02:53
URI : http://eprints.umm.ac.id/id/eprint/14909

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