scholarly journals PENERAPAN METODE ACTIVITY-BASED-COSTING SYSTEM DALAM PENENTUAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT HUSADA UTAMA SURABAYA.

2016 ◽  
Vol 1 (01) ◽  
Author(s):  
Hwihanus . ◽  
Jalib Umar Latuconsina
Keyword(s):  
Class Ii ◽  
Class I ◽  
Primary Data ◽  
Activity Based Costing ◽  
Class Iii ◽  
Direct Observations ◽  
Costing System ◽  
Abc Method ◽  
Two Stages ◽  
The Cost

This study aims to determine how the application of the method of Activity-Based Costing in determining the tariff for inpatient hospital Husada Utama Surabaya and compared with a rate home services inpatient approved hospital with tariff services using Activity-Based Costing the approach of activity -aktivitas in providing products or services to determine the amount of the costs incurred. This research uses descriptive method. Research using primary data with a direct review of the research object, conduct interviews and make observations or direct observations. Inpatient services tariff calculation using the ABC method, performed in two stages. That is the first expense traced to the activity which raises the cost and the second stage charge activity to the product. While the rates obtained by adding the cost of hospitalization with the expected profit. The results obtained from the calculation of rates of hospitalization services using Activity-Based Costing namely to class Suite Rp. 1,434,298, Rp VVIP class. 1,141,516, VIP Rp. 757 680, Class I USD. 706 888, class II Rp. 643 385, and class III Rp. 616 269. So in the ABC method, has been able to allocate the cost of assets to each room is right by the consumption of each activity. From the results of this study using the assumption, researchers recommend that hospital is expected to reduce rates of hospitalization services in class suite, VVIP and VIP in order to attract patients to use the services of hospitalization. As for Class I, Class II and Class III, if the tariff wants to be maintained, it is recommended to class I order the tariff was increased to get a big profit, and for class II and class III is expected to add beds or full capacity.Keywords: Activity Based Costing, Hospitals, Rates services, Inpatient

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA USAHA TEMPE PAK ALI DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 118
Author(s):  
TITIK YUNI PUSPITA SARI
Keyword(s):  
Primary Data ◽  
Activity Based Costing ◽  
Descriptive Research ◽  
Direct Observations ◽  
Conventional Methods ◽  
Cost Of Production ◽  
The Difference ◽  
Costing System ◽  
Abc Method ◽  
The Cost

The formulation of the problem in this study is to find out how much the basic price per pack of tempe in the Tempe Pak Ali business if calculated using conventional methods and activity based costing method, what factors cause differences in the cost of production based on the system activity based costing with conventional methods in Mr. Ali's Tempe Business. The research method used is descriptive research with a quantitative approach. The type of primary data obtained from interviews and direct observations on the Tempe Pak Ali Business. The results of this study are the cost of tempe production based on the activity based costing system of Rp. 8632.66 and conventional system based of Rp. 9,389.41. The conclusion of this study is the difference that occurs in determining the cost of production used by Tempe Pak Ali's Business with the activity based costing method due to the imposition of overhead costs produced by making tempe and conventional methods and ABC methods are different, so that the costs obtained can be greater or more small. The activity based costing method can be applied to Pak Ali's Tempe Business because using the ABC method requires lower costs than using conventional methods.

scholarly journals PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN TARIF JASA RAWAT INAP DI RUMAH SAKIT UMUM DAERAH HJ. ANNA LASMANAH KABUPATEN BANJARNEGARA

2020 ◽  
Vol 15 (2) ◽  
pp. 369-384
Author(s):  
Ghonimah Zumroatun Ainiyah ◽  
Siti Maesaroh
Keyword(s):  
Descriptive Analysis ◽  
Class I ◽  
Accurate Information ◽  
Inpatient Service ◽  
Activity Based Costing ◽  
Class Iii ◽  
Quantitative Descriptive Analysis ◽  
Cost Calculations ◽  
Costing System ◽  
The Cost

The phenomenon of the Hj. Anna Lasmanah Banjarnegara is less able to provide proper and accurate information for management, which can affect the profitability of the hospital. The objectives of this study: 1) describe the cost calculations used to determine inpatient service rates in 2019, 2) analysis cost calculations using an activity based costing system in determining the rates for inpatient services at Hj. Anna Lasmanah HospitalThe focus of this research is to calculate the cost of inpatient care and analysis the possibility of implementing an activity-based costing system as an alternative in determining the cost of hospitalization. The data analysis used in this research is quantitative descriptive analysis. Namely by comparing the results of the calculation of inpatient rates for patients with an activity based costing system with inpatient rates determined by the hospital.There are differences in the results of the calculation of inpatient rates for each class between the traditional method and the activity based costing system. This difference results in lower or higher tariffs. The results of the calculation show that the inpatient service tariff using an activity based costing system for VVIP A class is IDR 437,658, VVIP B class IDR 395,674, Class I IDR 378,180, Class II IDR 320,249, Class III IDR 319,374. It can be seen from these results that when compared with conventional methods, the activity based costing system provides higher hospitalization rates for Class I, II and III. The rates are set lower for Class VVIP A and VVIP B. Activity based costing system can provide more precise accuracy because it has made calculations according to the resources consumed by each class

scholarly journals PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL GREEN EDEN MANADO)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Shelby Estereniy Siby ◽  
Ventje Ilat ◽  
Meily Y. B. Kalalo
Keyword(s):  
Descriptive Analysis ◽  
Simple Calculation ◽  
Cost Calculation ◽  
Accurate Information ◽  
Activity Based Costing ◽  
Economic Method ◽  
Costing System ◽  
Abc Method ◽  
June July ◽  
The Cost

The Activity of Based Costing (ABC) Method is a simple calculation to determine the cost of price / services to explain that the activity were the reason one to make rise the cost of the products, and products that consume activity.The hotel can use Activity Based Costing (ABC) System Method to determine hotel room rate because when they use the Activity economic method in detail, the quality of decision can be improve to be better and making more accurate. The purpose of this research is “to obtain the accurate information about Activity Based Costing” in counting the cost calculation rooms Hotel Green Eden Manado since from June, July, and August 2017. The method of analysis that I used is “Descriptive Analysis Method”, by conducting to interview to the hotel manager and doing the data collection regarding the costs and amounts of fees. Based on the analysis, there are find that Activity Based Costing System for the month of June. Superior room type, Deluxe room and Suite resulted that the cost of price rooms were lower to compared with the cost by hotel management. For July the calculation of the cost Superior room type was higher than the cost of calculated by the management Hotel. And for the type of Deluxe rooms and Suite rooms were lower to compared with the cost by the Hotel. And for the month of August the calculation for Superior, Suite, and Deluxe rooms resulted that the cost were higher than the cost calculation used by The Hotel Management.Keywords : Activity Based Costing,  The cost of rooms.

scholarly journals PERBANDINGAN TARIF JASA RAWAT INAP MENGGUNAKAN METODE TRADITIONAL COSTING DAN ACTIVITY BASED COSTING (STUDI KASUS RS JAMBI)

2020 ◽  
Vol 3 (2) ◽  
pp. 129
Author(s):  
Meliza Putriyanti Zifi ◽  
Zainal Arifin Renaldo ◽  
Raihania Salsabila
Keyword(s):  
Class Ii ◽  
Class I ◽  
Activity Based Costing ◽  
Class Iii ◽  
Inpatient Services ◽  
Traditional Costing ◽  
Quantitative Descriptive ◽  
Descriptive Method

This study aims to find out how to implement the activity based costing method as the basis for determining the rates of inpatient services at Jambi Hospital. In conducting this research, the method used by the writer is quantitative descriptive method. Based on the results of the study, the tariff setting uses the activity based costing method to produce cheaper rates for VIP, Class I, and Class II, while generating more expensive rates for Class III compared to the rates set by Jambi Hospital. Rates for inpatient services with an activity based costing method for VIP Rp 670.435, Class I Rp 431.491, Class II Rp 373.275, and Class III Rp 331.508.

scholarly journals Costs of CT Scan and Ultrasound Services Using the Activity-Based Costing Method

2021 ◽  
Author(s):  
Fatemeh Bahrami Yarahmadi ◽  
Farzad Faraji-Khaiavi ◽  
Amin Torabipour
Keyword(s):  
Ct Scan ◽  
Healthcare Services ◽  
Ct Scans ◽  
Activity Based Costing ◽  
Healthcare Organizations ◽  
Total Cost ◽  
Applied Design ◽  
Costing System ◽  
Abc Method ◽  
The Cost

Background: The activity-based costing system allows organizations to estimate the exact cost of their services based on the consumed resources, which in turn translates into increased efficiency of healthcare organizations. Objectives: The current study aimed to estimate the cost of ultrasound and CT scan services using the activity-based costing (ABC) method. Methods: Following a descriptive-applied design, the total cost of the most commonly used ultrasound and CT scan services in Imam Khomeini Hospital of Ahvaz was calculated using the ABC method. Data were collected using special forms and a list of services’ costs. To estimate the costs for different hospital sectors, first, the principles of determining cost proportion per service were set, and then using the direct cost approach, costs were estimated. Results: The highest and lowest differences from government-approved medical tariffs were related to the facial (523,000 Rials) and lung (133,000 Rials) CT scans, respectively. Also, except for abdominal and pelvic CT scans, the estimated cost of services was higher than the tariffs. The highest and lowest share of costs were related to the depreciation of capital equipment (1,174,490,000 Rials) and energy consumed by activity centers (952,000 Rials), respectively. Conclusions: For most of the investigated services, the total cost was significantly higher than the approved tariffs. To make medical tariffs more realistic and to continuously improve the provision of healthcare services, it is necessary to use costing techniques like ABC.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK SEWA KAMAR BERDASARKAN ACTIVITY BASED COSTING SYSTEM PADA HOTEL RANGGONANG SEKAYU

2020 ◽  
Vol 3 (2) ◽  
pp. 86
Author(s):  
Deswati Supra
Keyword(s):  
Quantitative Analysis ◽  
Secondary Data ◽  
Qualitative And Quantitative Analysis ◽  
Activity Based Costing ◽  
Qualitative And Quantitative ◽  
Analysis Techniques ◽  
Data Source ◽  
Costing System ◽  
Abc Method ◽  
The Cost

This study aims to determine the calculation of the room cost using the Activity Based Costing System at the Ranggonang Hotel. The data source used by the writer in this study is secondary data. In this study the writer used qualitative and quantitative analysis techniques. The results showed that the Ranggonang Sekayu Hotel was not suitable to use the ABC method in calculating the cost of room rent. This is because the cost of room rent using the ABC method is greater which will have an impact on the high room rental rates at the Ranggonang Sekayu Hotel.

scholarly journals Unit Cost Comparison Method Using Activity-Based Costing of Appendectomy Against INA-CBG's Rates in Bhayangkara Hospital Medan 2018

2020 ◽  
Vol 2 (1) ◽  
pp. 108-114
Author(s):  
Jimy Fran ◽  
Destanul Aulia ◽  
Juanita Juanita
Keyword(s):  
Acute Appendicitis ◽  
Unit Cost ◽  
Secondary Data ◽  
Sampling Technique ◽  
Comparison Method ◽  
Cost Comparison ◽  
Primary Data ◽  
Activity Based Costing ◽  
Class Iii ◽  
Abc Method

Determination of tariffs with traditional methods is considered unable to overcome various difficulties in determining rates in hospitals. Activity-Based Costing (ABC) is one method of calculating rates that are considered efficient. The purpose of this study was to determine the ratio of unit cost to INA-CBG's rates in class III acute appendicitis patients at Bhayangkara Medan Secondary Hospital in 2018. This study is a quantitative descriptive study using the ABC method, where this study calculates the unit cost of acute appendicitis. Samples were taken based on total sampling technique, that is, all patients with class III acute appendicitis in Bhayangkara Hospital Medan. Data was collected using primary data in the form of direct interviews from the field and secondary data in the form of patient medical records, as well as costs incurred from all activities that happened. Analysis of the data used in this study is a non-statistical quantitative analysis test. The results of the study show that the unit cost is smaller than the INA-CBG's rate with a difference of Rp. 1,699,448.00. It is recommended that the Head of the Bhayangakara Level II Hospital in Medan analyze the unit cost of each disease using the ABC method in order to have efficient tariffs.

scholarly journals PENENTUAN HARGA JUAL KAMAR MELALUI IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM PADA PT TASIK RIA RESORT MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Thalia Claudia Tumanduk ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Calculation Result ◽  
Selling Price ◽  
Activity Based Costing ◽  
Sale Price ◽  
Rate Method ◽  
Costing System ◽  
Abc Method ◽  
Tourism And Hospitality ◽  
The Cost ◽  
Descriptive Method

Development services company primarily in the field of tourism and hospitality, led to increasing competition among hotels. Because it takes strategy to excel in competing, by minimizing and calculate the cost of production effectively so that the selling price is low. The lower the selling price of the product into a high sales rate. Method of activity based costing (ABC) is very effective in determining the slling price, because ABC is a method of charging is to charge and collect a fee based activities based on the behavior of existing activities. This study aims to: (1) obtain the calculation result by using ABC method in determining the selling price of room at PT Tasik Ria Resort Manado (2) to compare the selling price of room at PT Tasik Ria Resort Manado using traditional accounting method and ABC. The method of analysis used in this research is descriptive method of comparative and the type of research used is descriptive qualitative. The results obtained that there is a difference between the selling price of PT Tasik Ria Resort Manado and ABC selling price, where the calculation of ABC in the rom types Pool View, Sea View and Grand Sea View rooms gives a smaller result than the selling price set by the management. While in the room type Garden View ABC calculation is higher than the sale price of rooms that have been set by the hotel management.Keywords: Activity Based Costing, Activity, Selling Price of Room

scholarly journals Environmental Cadmium Exposure and Dental Indices in Orthodontic Patients

Healthcare ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 413
Author(s):  
Hui-Ling Chen ◽  
Jason Chen-Chieh Fang ◽  
Chia-Jung Chang ◽  
Ti-Feng Wu ◽  
I-Kuan Wang ◽  
...  
Keyword(s):  
Cadmium Concentration ◽  
Class Ii ◽  
Cadmium Exposure ◽  
Class I ◽  
P Value ◽  
Tooth Decay ◽  
Class Iii ◽  
Orthodontic Patients ◽  
Urine Cadmium ◽  
The Mean

Background. Previous studies have shown that environmental cadmium exposure could disrupt salivary gland function and is associated with dental caries and reduced bone density. Therefore, this cross-sectional study attempted to determine whether tooth decay with tooth loss following cadmium exposure is associated with some dental or skeletal traits such as malocclusions, sagittal skeletal pattern, and tooth decay. Methods. Between August 2019 and June 2020, 60 orthodontic patients with no history of previous orthodontics, functional appliances, or surgical treatment were examined. The patients were stratified into two groups according to their urine cadmium concentrations: high (>1.06 µg/g creatinine, n = 28) or low (<1.06 µg/g creatinine, n = 32). Results. The patients were 25.07 ± 4.33 years old, and most were female (female/male: 51/9 or 85%). The skeletal relationship was mainly Class I (48.3%), followed by Class II (35.0%) and Class III (16.7%). Class I molar relationships were found in 46.7% of these patients, Class II molar relationships were found in 15%, and Class III molar relationships were found in 38.3%. The mean decayed, missing, and filled surface (DMFS) score was 8.05 ± 5.54, including 2.03 ± 3.11 for the decayed index, 0.58 ± 1.17 for the missing index, and 5.52 ± 3.92 for the filled index. The mean index of complexity outcome and need (ICON) score was 53.35 ± 9.01. The facial patterns of these patients were within the average low margin (26.65 ± 5.53 for Frankfort–mandibular plane angle (FMA)). There were no significant differences in the above-mentioned dental indices between patients with high urine cadmium concentrations and those with low urine cadmium concentrations. Patients were further stratified into low (<27, n = 34), average (27–34, n = 23), and high (>34, n = 3) FMA groups. There were no statistically significant differences in the urine cadmium concentration among the three groups. Nevertheless, a marginally significant p-value of 0.05 for urine cadmium concentration was noted between patients with low FMA and patients with high FMA. Conclusion. This analysis found no association between environmental cadmium exposure and dental indices in our orthodontic patients.

scholarly journals A convenient method of preparation of high-activity urease from Canavalia ensiformis by covalent chromatography and an investigation of its thiol groups with 2,2'-dipyridyl disulphide as a thiol titrant and reactivity probe

1976 ◽  
Vol 159 (2) ◽  
pp. 245-257 ◽  
Author(s):  
R Norris ◽  
K Brocklehurst
Keyword(s):  
Convenient Method ◽  
Specific Activity ◽  
Class Ii ◽  
High Reactivity ◽  
Class I ◽  
Thiol Groups ◽  
Class Iii ◽  
Active Centre ◽  
Class Ib ◽  
Covalent Chromatography

1. A convenient method of preparation of jack-bean urease (EC3.5.1.5) involving covalent chromatography by thiol-disulphide interchange is described. 2. Urease thus prepared has specific activity comparable with the highest value yet reported (44.5 ± 1.47 kat/kg, Km = 3.32 ± 0.05 mM; kcat. = 2.15 × 104 ± 0.05 × 104s-1 at pH7.0 and 38°C). 3. Titration of the urease thiol groups with 2,2'-dipyridyl disulphide (2-Py-S-S-2-Py) and application of the method of Tsou Chen-Lu [(1962) Sci. Sin.11, 1535-1558] suggests that the urease molecule (assumed to have mol.wt. 483000 and ε280 = 2.84 × 105 litre·mol-1-cm-1) contains 24 inessential thiol groups of relatively high reactivity (class-I), six ‘essential’ thiol groups of low reactivity (class-II) and 54 buried thiol groups (class-III) which are exposed in 6M-guanidinium chloride. 4. The reaction of the class-I thiol groups with 2-Py-S-S-2-Py was studied in the pH range 6-11 at 25°C(I = 0.1 mol/l) by stopped-flow spectrophotometry, and the analogous reaction of the class-II thiol groups by conventional spectrophotometry. 5. The class-I thiol groups consist of at least two sub-classes whose reactions with 2-Py-S-S-2-Py are characterized by (a) pKa = 9.1, k = 1.56 × 104M-1·s-1 and (b) pKa = 8.1, k = 8.05 × 102M-1·s-1 respectively. The reaction of the class-II thiol groups is characterized by pKa = 9.15 and k = 1.60 × 102M-1·s-1. 6. At pH values 7-8 the class-I thiol groups consist of approx. 50% class-Ia groups and 50% class-Ib groups. The ratio class Ia/class Ib decreases as the pH is raised according to a pKa value ≥ approx. 9.5, and at high pH the class-I thiol groups consist of at most 25% class-Ia groups and at least 75% class-Ib groups. 7. The reactivity of the class-II thiol groups towards 2-Py-S-S-2-Py is insensitive to the nature of the group used to block the class-I thiols. 8. All the ‘essential’ thiol groups in urease appear to be eeactive only as uncomplicated thiolate ions. The implications of this for the active-centre chemistry of urease relative to that of the thiol proteinases are discussed.

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