ANALISIS PENERAPAN METODE ACTIVITY BASED
COSTING DALAM PENENTUAN TARIF KAMAR RAWAT
INAP PADA RUMAH SAKIT CONDONG CATUR
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Institusion
Universitas Mercu Buana Yogyakarta
Author
Banase, Novriana
Subject
HG Finance
Datestamp
2022-08-16 07:04:31
Abstract :
Accuracy in the determination of hospital costs, especially in terms of inpatient room rates become one important factor because it will effect the sustainability of the hospital as well as the assessment and trust of consumers in this patient. In determining the cost of products, there are accounting calculations. The overcome the traditional accounting distorsi in introduce the cost accounting system that makes the activity as the focal point. This cost accounting system is activity based costing. The analytical method used is by using the comparative descriptive method that is the current hospital tariff analysis, setting the cost method based on activity based costing, then comparing the hospitalization tariff based on activity based costing with the realization. The result showed that from the calculation of inpatient tariff by using activity based costing, when compared with the tariff used by the hospital, activity based costing gives smaller result for the main class, class I, class II, Class III and big result for VVIP and VIP classes. This is due to the imposition of overhead costs on each product. In activity based costing, the overhead costs of each product is charged to many cost drivers. So activity based costing, has been able to allocate the cost of activities to each room appropriately based on the consuption of each activity. Keywords: activity based costing, cost driver, activity
Accuracy in the determination of hospital costs, especially in terms of inpatient room rates become one important factor because it will effect the sustainability of the hospital as well as the assessment and trust of consumers in this patient. In determining the cost of products, there are accounting calculations. The overcome the traditional accounting distorsi in introduce the cost accounting system that makes the activity as the focal point. This cost accounting system is activity based costing. The analytical method used is by using the comparative descriptive method that is the current hospital tariff analysis, setting the cost method based on activity based costing, then comparing the hospitalization tariff based on activity based costing with the realization. The result showed that from the calculation of inpatient tariff by using activity based costing, when compared with the tariff used by the hospital, activity based costing gives smaller result for the main class, class I, class II, Class III and big result for VVIP and VIP classes. This is due to the imposition of overhead costs on each product. In activity based costing, the overhead costs of each product is charged to many cost drivers. So activity based costing, has been able to allocate the cost of activities to each room appropriately based on the consuption of each activity. Keywords: activity based costing, cost driver, activity
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