Implementasi Metode Activity-Based Costing System dalam Menentukan Tarif Jasa Rawat Inap: Studi Kasus pada RSUP Prof. Dr. R.D. Kandou Manado
Daftar Isi:
- In determining the cost price of products, companies are still using conventional cost accounting. Conventional methods are less effective use when determining the basic price of the product, because it focuses only on presentation of financial information in the form of expenses incurred during patient care. While in the management of hospitalization necessary information on the causes of the cost of the activity. Activity-Based Costing is a method of determining the value of a fee for searching for events, to the product. Basic calculation of cost of intermediate products of conventional cost accounting from ABC is the number of cost drivers used in the method ABC more than conventional cost accounting system. The results showed that, if companies use ABC, the company can more accurately determine the price. When the company uses the old method can be seen that the company did not set the price of natural causes, can be seen from the benefits relative to the same benefits VIP class III, also can be seen from the gain in class II, which is larger than gains in the VIP, In addition there are differences contrast between VVIP rooms with VIP benefits. This is because the imposition of overhead costs on each product. In conventional cost accounting methods of overhead costs to each product is only charged on a cost driver. As a result tends to occur distortion in overhead expenses. While the ABC method, the cost of overhead to each product is charged at some cost drivers. So the ABC method, companies can allocate costs to each appropriate space activities.