PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI BIAYA PADA RUMAH SAKIT UMUM DAERAH Dr. H. ABDUL MOELOEK PROVINSI LAMPUNG
| Main Author: | Gustina, Inka Tiara |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38887/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38887/2/BAB%20I.pdf http://eprints.umm.ac.id/38887/3/BAB%20II.pdf http://eprints.umm.ac.id/38887/4/BAB%20III.pdf http://eprints.umm.ac.id/38887/5/BAB%20IV.pdf http://eprints.umm.ac.id/38887/6/BAB%20V.pdf http://eprints.umm.ac.id/38887/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38887/ |
Daftar Isi:
- The purpose of this current research aims at investigating the applying of ABC as a basic pricing of hospitalization and evaluate ABM (Activity Based Management) implementation to increase the cost efficiency in Dr. H. Abdul Moeloek in Lampung Provience. The method used is descriptive analysis by calculating the costs inpatients service and comparing price that applied with price based on ABC (Activity Based Costing) calculation. Furthermore, doing analysis the value-added activity and non-value-added activity based ABC system calculation by applying ABM. The result of this research is there is over costing in VVIP classroom amount Rp 526..000, in the VIP classroom Rp 464.000, in I classroom is Rp 92.000, in II classroom is Rp 118.000. As well as happen charging fees are too low in III classroom is Rp 56.000. Result the elimination activity that is equal to Rp 18.505.876.204 derived elimination non value-added activity for inpatients through that activity also given for outpatients. Based on the calculate result in this research it can be concluded that cost efficiency inpatients in RSUD Dr. H. Abdul Moeloek Lampung Province can be applying by ABM in activity analysis and the planning of cost of goods sold for the next period is apply ABC.