Unit Cost Analysis of Coronary Catheterization Using Activity Based Costing Method in Integrated Cardiac Services at Klaten Islamic General Hospital

AbstrakPenetapan tarif dihitung berdasarkan biaya satuan, berdasarkan Peraturan Bupati Bondowoso Nomor 62 Tahun 2017, RSU dr. H. Koesnadi Bondowoso menghitung biaya satuan dengan metode Double Distribution (DD). Metode Double Distribution (DD) tidak tepat untuk diterapkan karena tidak mencerminkan aktivitas, metode yang berdasarkan aktivitas, tepat dan akurat sehingga dapat memberikan informasi yang tepat adalah metode Activity Based Costing (ABC). RSU dr. H. Koesnadi Bondowoso belum melakukan perhitungan unit cost dengan metode Activity Based Costing (ABC) terutama untuk instalasi rawat jalan. Tujuan dari penelitian ini adalah untuk menganalisis biaya satuan dengan metode Activity Based Costing di poliklinik jantung RSU dr. H. Koesnadi Bondowoso. Metode penelitian dilakukan berdasarkan metode perhitungan Activity Based Costing (ABC). Unit analisis dalam penelitian ini adalah poliklinik jantung RSU dr. H. Koesnadi Bondowoso. Berdasarkan hasil perhitungan dengan data tahun 2017 maka diperoleh biaya satuan electrocardiogram yaitu Rp. 47.689, echocardiography Rp. 113.212 dan treadmill adalah Rp. 221.547. Kesimpulan menunjukkan bahwa unit cost lebih rendah dari tarif yang ditetapkan. AbstractDetermination of rate calculated based on unit cost, based on Bondowoso Regent Regulation Number 62 of 2017, RSU dr. H. Koesnadi Bondowoso unit cost calculates using the Double Distribution method. Double Distribution (DD) method is not appropriate to be applied because it does not reflect activity, method based on activity, precise and accurate so that it can providethe right information is Activity Based Costing (ABC) method. RSU Dr. H. Koesnadi Bondowoso has not made unit cost calculation using Activity Based Costing (ABC) method, especially for outpatient installation. The purpose of this research is unit cost analysis with Activity Based Costing method in the heart polyclinic of RSU Dr. H. Koesnadi Bondowoso. The research methodbased on Activity Based Costing (ABC) calculation method. The unit of analysis was heart poyclinic at RSU Dr. H. Koesnadi Bondowoso. Unitcost calculated with Activity Based Costing (ABC) method.Based on the calculation resultwith 2017 data a unit costobtained, electrocardiogram is Rp. 47,689, echocardiography Rp. 113,212 and treadmill is Rp. 221,547. The conclusion shown that the unit cost is lower than the specified rate.

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Activity-Based Costing Analysis of Nursing Activities in General Hospital Wards

Journal of Korean Academy of Nursing Administration ◽

10.11111/jkana.2013.19.4.449 ◽

2013 ◽

Vol 19 (4) ◽

pp. 449 ◽

Cited By ~ 3

Author(s):

Ho-Soon Yoon ◽

Jinhyun Kim

Keyword(s):

General Hospital ◽

Activity Based Costing ◽

Hospital Wards ◽

Costing Analysis

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

Andalas Dental Journal ◽

10.25077/adj.v7i2.141 ◽

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.

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

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v26i12016.79-95 ◽

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.

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