ANALISIS PENENTUAN TARIF JASA RAWAT INAP RUMAH SAKIT DENGAN MENGGUNAKAN ABC SYSTEM (STUDI KASUS PADA RS AISYIYAH BOJONEGORO)
| Main Author: | Unuriza, M. Choirul |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14952/ |
Daftar Isi:
- Bojonegoro Aisyiyah Hospital is a private hospital under the auspices of the Muhammadiyah, which in the determination of rates of hospitalization are still using traditional cost accounting systems that are less appropriate when applied, because it has some disadvantages, namely the cost of providing distorted information. Distortion resulting undercost / overcosted the rates, so that the hospital management can go wrong in taking decisions. Activity Based Costing is a method which tracks the cost of various activities and then to products. The purpose of research is to analyze the implementation of the ABC system in determining the cost of inpatient services at the Hospital Aisyiyah Bojonegoro. This type of research is a case study is conducted, the research that contains exposure to the relevant reports of the results of existing research on the hospitals studied. Then analyzed to look for the solution steps using the data in 2012, particularly in the form of financial statements report the cost - the cost of the hospitalization rates, as well as interviews with the hospitals regarding inpatient activity and the financial part of the traditional methods of fare. The results showed that the method of Activity Based Costing into consideration for Bojonegoro Aisyiyah Hospital as an alternative in the determination of rates of hospitalization. From the calculation of hospitalization rates using Activity Based Costing obtained at a higher rate than the existing rates. Hospital Aisyiyah Bojonegoro should immediately change the calculation of the cost of traditional methods to Activity Based Costing method because there are no maintenance costs reflect actual, resulting in distortions in the decision determining the cost and profit hospital care. Cost calculations using Activity Based Costing will charge based on his activity with a good degree of accuracy, so that decision making can be done better.