ANALISIS PENENTUAN BIAYA JASA RAWAT INAP DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING SISTEM (Studi Kasus Pada Rumah Sakit Umum Kabupaten Kediri)
| Main Author: | Asfahany, Mochamad Raghib |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/53251/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/53251/2/BAB%20I.pdf http://eprints.umm.ac.id/53251/3/BAB%20II.pdf http://eprints.umm.ac.id/53251/4/BAB%20III.pdf http://eprints.umm.ac.id/53251/5/BAB%20IV.pdf http://eprints.umm.ac.id/53251/6/BAB%20V.pdf http://eprints.umm.ac.id/53251/7/LAMPIRAN.pdf http://eprints.umm.ac.id/53251/ |
Daftar Isi:
- The purpose of this study was to analyze the determination of hospitalization costs by using Activity Based Costing System. Data collection techniques used are documentation. While the data analysis technique used is descriptive analysis. Descriptive analysis method is to compare Activity based costing method with Traditional method that has been used by the hospital. Inpatient service rates that have been calculated are as follows: VIP class of Rp. 96.473, Class I of Rp. 79.412, Class II Rp. 70.034, Class III is Rp. 37.779. The method is higher for class II. Whereas for VIP, Class I and Class III Classes are lower than the rates used by hospitals today. The difference between the rates used by hospitals and Activity based costing is due to the cost of the cost driver used in Activity based costing more than one cost driver.