IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM DALAM UPAYA PENENTUAN TARIF JASA KAMAR INAP PASIEN (Studi Kasus pada Rumah Sakit Universitas Muhammadiyah Malang)
| Main Author: | Lusya, Diana Intan |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38215/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38215/2/BAB%20I.pdf http://eprints.umm.ac.id/38215/3/BAB%20II.pdf http://eprints.umm.ac.id/38215/4/BAB%20III.pdf http://eprints.umm.ac.id/38215/5/BAB%20IV.pdf http://eprints.umm.ac.id/38215/6/BAB%20V.pdf http://eprints.umm.ac.id/38215/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38215/ |
Daftar Isi:
- This study aims to determine the determination of the tariff of the patient's room service at the University Hospital of Muhammadiyah Malang by using Activity Based Costing System (ABC). The type of research used in this research is descriptive research. The type of data in this study is secondary data and data collection techniques using documentation techniques. The result of this research can be concluded that by using ABC method in VIP room shows lower tariff difference is indicated that the tariff is considered to be accurate. Meanwhile, for VVIP rooms, class 1, class 2, and class 3 tariffs are charged higher. In class 1, 2nd and 3rd grade rooms may seem to be a loss but actually the hospital can still benefit because the number of patients in one room is more than one patient, while in the VVIP room caused a loss in the hospital.