scholarly journals Analisis Unit Cost Pelayanan Unit Laboratorium Rumah Sakit Naili DBS Tahun 2017 dengan Metode Activity Based Costing (ABC)

2019 ◽  
Vol 8 (2S) ◽  
pp. 8
Author(s):  
Ressa Oasthttamadea ◽  
Menkher Manjas ◽  
Yurniwati Yurniwati
Keyword(s):  
Mixed Method ◽  
Unit Cost ◽  
Activity Based Costing ◽  
Sequential Explanatory

Activity-Based Costing (ABC) merupakan metode akuntansi yang mengidentifikasi dan mengalokasikan biaya kepada aktivitas. Metode ABC dapat memberikan perhitungan biaya yang akurat sehingga meningkatkan efektivitas dan efisiensi finansial sebuah rumah sakit yang sesuai dengan tujuan strategik organisasi. Unit laboratorium merupakan salah satu unit dengan beban kerja terbanyak dan berperan besar dalam proses diagnosis penyakit. Tujuan penelitian ini adalah untuk mengetahui aspek manajemen mengenai penetapan tarif pelayanan laboratorium dan mengidentifikasi unit cost pelayanan laboratorium RS Naili DBS tahun 2017 dengan metode ABC. Penelitian ini dilakukan dengan desain mixed method tipe sequential explanatory, yaitu analisis kualitatif yang diikuti analisis kuantitatif. Hasil penelitian kualitatif menunjukkan bahwa RS Naili DBS menggunakan sistem akuntansi tradisional dalam menghitung unit cost pelayanan laboratorium, yang tidak mempunyai sistem kontrol terhadap pemakaian sumber daya. Hasil penelitian kuantitatif menunjukkan bahwa perhitungan unit cost pelayanan laboratorium dengan metode ABC pada pemeriksaan hematologi rutin dan waktu pembekuan & pendarahan memberikan hasil yang lebih rendah dibandingkan tarif rumah sakit (Rp 45.389,- dan Rp 33.904,-), dan kebalikannya pada pemeriksaan gula darah random (Rp 33.904,-). Peneliti menyarankan agar RS Naili DBS melalukan evaluasi atas unit cost pelayanan laboratorium, sumber daya yang digunakan, serta mengedukasi staf mengenai metode ABC.

scholarly journals Analisis Unit Cost dan Biaya Kepaniteraan Klinik Mahasiswa Profesi Kedokteran Gigi Universitas Udayana dengan Metode Activity Based Costing

e-GIGI ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 323
Author(s):  
Putri Rejeki ◽  
I Gde K. Baskara ◽  
Luh Putu S. Ulandari
Keyword(s):  
Mixed Method ◽  
Unit Cost ◽  
Secondary Data ◽  
Clinical Clerkship ◽  
Activity Based Costing ◽  
Study Program ◽  
Purposive Sampling ◽  
Qualitative Approaches ◽  
School Of Dentistry ◽  
Abc Method

Abstract: Udayana University (UNUD) School of Dentistry (PSSKGPDG) is one of the dental school in Bali that has problems in analyzing the education cost. Based on previous financial reports, the calculation of the unit cost has been made using the activity based costing (ABC) method for the undergraduate phase. This study was aimed to determine the unit cost and the amount of clinical clerkship education costs that would be proposed using the ABC method. This was a mixed method study using a combination of quantitative and qualitative approaches. The quantitative approach used secondary data of financial statements for the 2019/2020 academic year analyzed by using the ABC method. Meanwhile, the qualitative approach was conducted through in-depth interviews with five informants selected by purposive sampling and then was analyzed thematically. The results showed that the unit cost per semester for PSSKGPDG FK UNUD students was Rp. 61,635,692 which was greater than the unit cost previously calculated by the study program of Rp. 22,319,000. Often the unit costs that had been prepared were not below the budget plan (RAB) due to the lack of detail in budgeting by the study program. In conclusion, although PSSKGPDG prepared RAB by applying the ABC method, in the end its implementation was not fully realized due to urgent activities or budgets that exceeded the ceiling. Periodic training is needed, therefore, employees can be more thorough and detailed in preparing a budget.Keywords: activity based costing method; unit cost; dentist clinical clerkship Abstrak: Program Studi Sarjana Kedokteran Gigi dan Profesi Dokter Gigi (PSSKGPDG) Fakultas Kedokteran (FK) Universitas Udayana (UNUD) merupakan salah satu institusi pendidikan dokter gigi di Bali yang memiliki permasalahan dalam analisis biaya pendidikan. Berdasarkan laporan keuangan sebelumnya, perhitungan satuan biaya pendidikan sudah dibuat dengan metode Activity Based Costing (ABC) untuk fase sarjana. Penelitian ini bertujuan untuk mengetahui besaran biaya satuan (unit cost) dan besaran biaya pendidikan kepaniteraan klinik yang akan diusulkan dengan metode ABC. Penelitian ini menggunakan mixed method yaitu kombinasi pendekatan kuantitatif dan kualitatif. Penelitian kuantitatif menggunakan data sekunder laporan keuangan periode tahun ajaran 2019/2020 yang dianalisis menggunakan metode ABC. Penelitian kualitatif dilakukan melalui wawancara mendalam terhadap lima informan yang dipilih secara purposive sampling dan dianalisis secara tematik. Hasil penelitian menunjukkan bahwa unit cost per semester mahasiswa PSSKGPDG FK UNUD sebesar Rp. 61.635.692 yang lebih besar dibandingkan unit cost yang telah dihitung sebelumnya oleh prodi sebesar Rp. 22.319.000. Seringkali unit cost yang telah disusun tidak sesuai dengan rencana anggaran biaya (RAB) dikarenakan kurang detailnya prodi membuat anggaran. Simpulan penelitian ini PSSKGPDG menyusun RAB dengan menerapkan prinsip ABC, meskipun pada akhirnya dalam penerapannya tidak terealisasikan dengan sempurna karena adanya kegiatan atau anggaran mendesak yang seringkali melebihi pagu. Pelatihan secara berkala sangat diperlukan sehingga pegawai dapat lebih teliti dan detail dalam menyusun suatu anggaranKata kunci: metode activity based costing; unit cost; kepaniteraan klinik

scholarly journals Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

2020 ◽  
Vol 8 (2) ◽  
pp. 101-110
Author(s):  
Rika Irma Yanti ◽  
Febrian Febrian ◽  
Desy Purnama Sari
Keyword(s):  
Data Collection ◽  
Dental Health ◽  
Unit Cost ◽  
Health Facilities ◽  
Financial Accounting ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Accounting Data ◽  
Dental Clinics ◽  
Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

ANALISIS BIAYA SATUAN METODE ACTIVITY BASED COSTING DALAM EVALUASI TARIF PELAYANAN KESEHATAN DI ERA JKN (Studi Kasus Pasien Stroke di Rumah Sakit Kristen Mojowarno)

2016 ◽  
Vol 26 (1) ◽  
pp. 79
Author(s):  
. Soewatoen
Keyword(s):  
Unit Cost ◽  
Indirect Costs ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Stroke Patients ◽  
Severe Stroke ◽  
High Care ◽  
Mild Stroke ◽  
Christian Hospital ◽  
The Cost

Mojowarno Christian Hospital is an organization that is move in health services that produce multi-product, theratio of consumption of each product is different and significant indirect costs therefore needed to determine theservice tariff calculation of unit cost in the hospital with Activity Based Costing Method. The purpose of this studywas to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using theunit cost from Activity Based Costing method hospital compared with rates prevailing at the moment and ratesINA CBGs. This type of research is a qualitative case study. Based on calculations by the method of ActivityBased Costing obtained Unit Cost for Outpatient is Rp. 749.705, Unit Cost for Emergency Care Unit Mild Strokeis Rp 664.093;Medium Stroke Rp. 1.424.683, Severe Stroke Rp. 2.282.755,-. Unit Cost for Room type III MildStroke is Rp. 3.899.786, Medium Stroke Rp. 5.874.646, Severe Stroke Rp. 7.892.496; Unit Cost for Room type IIMild Stroke is Rp. 4.859.510, Medium Stroke Rp. 7.557.913, Severe Stroke Rp. 10.294.306; Unit Cost for Roomtype I Mild Stroke is Rp. 6.097.530, Medium Stroke Rp. 9.728.198, Severe Stroke Rp. 13.391.856; Unit Cost forVIP Room Mild Stroke is Rp. 10.953.150, Medium Stroke Rp. 18.240.533, Severe Stroke Rp. 25.540.906 ; UnitCost for High Care Unit Mild Stroke is Rp. 3.710.121, Medium Stroke Rp. 5.655.278, Severe StrokeRp. 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 thatthe cost of treatment of each disease severity have enough material price difference. It is because the higher theseverity of the disease makes the longer the treatment, the more use the service activities, and service facilities, itsmake the cost is higher. The comparison resoult showed that hospital rates prevailing at this time and the resultsof the calculation using the ABC method for stroke patients is higher than the rate of INA CBGs.

scholarly journals Costing of Cesarean Sections in a Government and a Non-Governmental Hospital in Cambodia—A Prerequisite for Efficient and Fair Comprehensive Obstetric Care

2020 ◽  
Vol 17 (21) ◽  
pp. 8085
Author(s):  
Eva Glaeser ◽  
Bart Jacobs ◽  
Bernd Appelt ◽  
Elias Engelking ◽  
Ir Por ◽  
...  
Keyword(s):  
Health Care Services ◽  
Public Hospital ◽  
Average Length ◽  
Unit Cost ◽  
Obstetric Care ◽  
Hospital Staff ◽  
Activity Based Costing ◽  
Middle Income ◽  
The Public ◽  
The Cost

Knowing the cost of health care services is a prerequisite for evidence-based management and decision making. However, only limited costing data is available in many low- and middle-income countries. With a substantially increasing number of facility-based births in Cambodia, costing data for efficient and fair resource allocation is required. This paper evaluates the costs for cesarean section (CS) at a public and a Non-Governmental (NGO) hospital in Cambodia in the year 2018. We performed a full and a marginal cost analysis, i.e., we developed a cost function and calculated the respective unit costs from the provider’s perspective. We distinguished fixed, step-fixed, and variable costs and followed an activity-based costing approach. The processes were determined by personal observation of CS-patients and all procedures; the resource consumption was calculated based on the existing accounting documentation, observations, and time-studies. Afterwards, we did a comparative analysis between the two hospitals and performed a sensitivity analysis, i.e., parameters were changed to cater for uncertainty. The public hospital performed 54 monthly CS with an average length of stay (ALOS) of 7.4 days, compared to 18 monthly CS with an ALOS of 3.4 days at the NGO hospital. Staff members at the NGO hospital invest more time per patient. The cost per CS at the current patient numbers is US$470.03 at the public and US$683.23 at the NGO hospital. However, the unit cost at the NGO hospital would be less than at the public hospital if the patient numbers were the same. The study provides detailed costing data to inform decisionmakers and can be seen as a steppingstone for further costing exercises.

scholarly journals Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

2015 ◽  
Vol 8 (1) ◽  
pp. 165 ◽  
Author(s):  
Mahdi Javid ◽  
Mohammad Hadian ◽  
Hossein Ghaderi ◽  
Shahram Ghaffari ◽  
Masoud Salehi
Keyword(s):  
Unit Cost ◽  
Cost Price ◽  
Medical Services ◽  
Cost Calculation ◽  
Accounting System ◽  
Activity Based Costing ◽  
Hospital Managers ◽  
Cost System ◽  
Abc Method ◽  
The Cost

<p><strong>BACKGROUND:</strong> Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system.</p> <p><strong>OBJECTIVE:</strong> This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎</p> <p><strong>METHODS:</strong> This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎</p> <p><strong>RESULTS:</strong> The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the MAJOR COST COMPONENTS.</p> <p><strong>CONCLUSION:</strong> By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.<strong></strong></p>

scholarly journals Calculation of Unit Cost School Information System Development using ABC (Activity Based Costing) Method

2020 ◽  
Vol 3 ◽  
pp. 307-313
Author(s):  
Muhammad Fahson Hakim ◽  
Ahmad Sirojun Nuha ◽  
Widya Aini Lathifah ◽  
M. Ainul Yaqin
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Goods And Services ◽  
Management Concepts ◽  
The Government ◽  
The Cost

In developing an information system the school must determine a strategy in its development. Look for managers who are reliable in making decisions that are oriented to reliable development. One of the proper management concepts is cost accuracy. Accuracy of charging costs on cost objects is very important for users of cost information. Beside the accuracy, it is also needed to find out the cost per unit needed in the information system. This is intended to have a price benchmark for the development of information systems in the future. In this study the unit cost calculation uses the ABC (Activity Based Costing) method which emphasizes the cost calculation for the activities involved. The allocation of costs is based on salary data from trusted institutions, namely the Pedoman Standard Minimal 2019 by INKINDO. The results of this study get a total cost value of 18.407.082,00while the cost of each complexity is 5,301.00 with the standard cost of procurement of goods and services issued by the government and several survey institutions.

scholarly journals RELEVANSI NILAI INFORMASI AKUNTANSI ALTERNATIF SERTA IMPLIKASINYA TERHADAP PROSES PENGAMBILAN KEPUTUSAN INVESTASI DENGAN MENGGUNAKAN SEQUENTIAL EXPLANATORY MIXED METHOD

2020 ◽  
Vol 3 (1) ◽  
pp. 87
Author(s):  
Mada Purwanto Wahyu Nugroho ◽  
Ahmad Syifaudin
Keyword(s):  
Mixed Method ◽  
Stock Prices ◽  
Stock Price ◽  
Value Relevance ◽  
Stock Exchange ◽  
Accounting Information ◽  
Financial Statements ◽  
Sources Of Information ◽  
Sequential Explanatory Mixed Method ◽  
Sequential Explanatory

Distortion of information is one of the inherent accounting risks in financial statements. Financial statements are one of the fundamental sources of information that can be used in investment decision making in the Indonesia stock exchange. If investors use this information, then investors also have the same risk that is the distortion of information contained in financial statements. This research tries to test whether stock prices can be more explained through alternative accounting information or information contained in financial statements. This research was conducted using a sequential explanatory mixed method. Using data on companies listed in the Business 27 index, tested using path analysis through multiple regression models, the results of this research indicate that alternative accounting information has not been able to explain variations in stock price changes compared to accounting information contained in financial statements. Meanwhile, the results of the analysis using qualitative data indicate there is a match between the results of quantitative analysis and qualitative analysis. Keywords: Value Relevance; Alternative Accounting Information; Investment Decisions

scholarly journals Evaluasi Tarif Pelayanan Badan Layanan Umum Dengan Metode Unit Cost Pada Universitas Islam Negeri Imam Bonjol Padang

2020 ◽  
Vol 20 (3) ◽  
pp. 1093
Author(s):  
Ramayani Eka Putri ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni
Keyword(s):  
Financial Management ◽  
Unit Cost ◽  
Secondary Data ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Efficiency And Effectiveness ◽  
Service Activity ◽  
Service Rates ◽  
Quantitative Descriptive ◽  
Descriptive Method

This study is an applied research which aims to calculate the unit cost per service activity output at the UIN Imam Bonjol Padang Postgraduate program using the Activity Based Costing method, and compare the results of the unit cost calculation for each of the current Imam Bonjol UIN BLU service rates and provide recommendations for evaluation of rates relevant to UIN Imam Bonjol Padang's current condition. It is hoped that this research can provide valuable input so that service rates that are relevant to the development of Imam Bonjol Padang UIN can be applied and can be one of the references for calculating service rates in order to increase the level of efficiency and effectiveness of State financial management. The research design used is quantitative descriptive method. The data used in this study are secondary data in the form of budget data and expenditure expenditures released for each service activity. The results showed that almost the entire unit cost of service in the UIN Imam Bonjol Padang Postgraduate program turned out to be higher than the applicable rate (underrated). This shows that BLU UIN Imam Bonjol Padang's service rates is no longer relevant. UIN Imam Bonjol Padang needs to evaluate service rates in order to optimize financial management, so BLU services can be further improved. 

Sign in / Sign up

Export Citation Format

Share Document