Daftar Isi: PENERAPAN ACTIVITY BASED COSTING SYSTEM (ABC) DALAM PENETAPAN TARIF JASA RAWAT INAP DI RUMAH SAKIT BERSALIN PERMATA HATI MALANG

Daftar Isi:

The purpose of research is to describe the magnitude of hospitalization rates Maternity Hospital Permata Hati based on the application of activity based costing. The analysis technique used is set by the cost method of activity based costing, and compare hospitalization rates by ABC at the rate prescribed by the hospital. The analysis technique used is to set the method of analysis of the research results have shown that there are differences in the rate calculation ABC at the rate fixed by the hospital. Based on calculations, the rate has been set by the hospital in VIP class indicates that the rate is accurate, it can be seen from the calculation of the cost by using the ABC at the VIP show lower results compared with hospital rates. However, for class I, II and III indicate 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.