METODE ACTIVITY BASED COSTING (ABC) DALAM PERHITUNGAN TARIF KAMAR RAWAT INAP

Abstract

This study is conducted on the basis of the development of businesses
that lead to higher levels of business competition. Hospital is a nonprofit
institution, and therefore the required accuracy of the management in
making decisions, especially in determining inpatient room rates to maintain
the viability of the hospital. Activity based costing is considered to
provide more accurate than the traditional method for calculating the basic
rate of hospitalization, so as to assist the management in setting room rates
of hospitalization that can be adapted to the resources used by each class. In
this study, drivers used in the calculation of rates of hospitalization is, the
number of days of hospitalization, the number of inpatients, electric power
consumption (KWH), and room areas. The results showed that the calculation
of the difference in activity based costing are high on the room type
with second class and third class.