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ANALISIS PENENTUAN TARIF RAWAT INAP PADA RUMAH SAKIT DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (Study Kasus Pada Rumah Sakit Anak dan Bersalin Muhammadiyah Tuban)

Muhaimin, Adi Yahya (2013) ANALISIS PENENTUAN TARIF RAWAT INAP PADA RUMAH SAKIT DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (Study Kasus Pada Rumah Sakit Anak dan Bersalin Muhammadiyah Tuban). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research objective is to determine the calculation of rates of hospitalization services based on Activity Based Costing System at Children's Hospital and Maternity Muhammadiyah in Tuban. Techniques of data analysis performed in this study are as follows identify Activity, Imposes costs on Activity Resources, Cost to classify Activity in Various Activities, Connect the various costs to each activity group, Group determines the cost (cost pool) is homogeneous and cost driver, Determining Rates Per Unit Cost Drivers, Charge a fee to Product By Using Rates Activity Cost Driver and size then will be found the results of the rate per room by using the ABC system. Results of the study results inpatient services tariff calculation for each class there is a difference. To rate established by the hospital on the VIP class I, II , III (Zall), indicating that the rate is accurate and can cover all hospital costs for each respective class - each in accordance with its activities. But for class Observation (Obs) indicates that the rates set by the hospital is still not accurate, because the calculations using the ABC showed a higher yield than the rates set forth by the hospital, this means hospitals do not cover costs already incurred for the class in accordance with the activity he was doing.

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 07:27
Last Modified: 20 Jan 2015 07:27
URI : http://eprints.umm.ac.id/id/eprint/14942

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