PENGHITUNGAN TARIF JASA PELAYANAN KESEHATAN DENGAN METODE ACTIVITY BASED COSTING PADA RUMAH SAKIT KARYA ASIH PALEMBANG
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Institusion
Universitas Katolik Musi Charitas
Author
Trilestari, Alberta
Subject
H Social Sciences (General)
Datestamp
2022-05-10 03:40:07
Abstract :
The purpose of this study is to analyze service rates and compare calculations based on Activity Based Costing approach of Double distribution. The research method used in this research is descriptive analysis to be able to describe about the analysis objectively and explain clearly how to calculate health service tariff and describe how the implementation of Activity Based Costing method with approach of Double Distribution. From the results of the calculation of inpatient room rates, outpatient visits and support by the method of Activity Based Costing approach of Double Distribution tariff is greater than the traditional because it is done through two stages. The first stage of the distribution of costs from the supporting unit to the production unit and the second stage of the distribution of the sum of all deposit costs that occurred in the first stage Keywords: Activity Based Costing, Double Distribution, activity
The purpose of this study is to analyze service rates and compare calculations based on Activity Based Costing approach of Double distribution. The research method used in this research is descriptive analysis to be able to describe about the analysis objectively and explain clearly how to calculate health service tariff and describe how the implementation of Activity Based Costing method with approach of Double Distribution. From the results of the calculation of inpatient room rates, outpatient visits and support by the method of Activity Based Costing approach of Double Distribution tariff is greater than the traditional because it is done through two stages. The first stage of the distribution of costs from the supporting unit to the production unit and the second stage of the distribution of the sum of all deposit costs that occurred in the first stage Keywords: Activity Based Costing, Double Distribution, activity
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EA-2017-131255-cover.pdf
EA-2017-131255-abstract.pdf
EA-2017-131255-complete.pdf
EA-2017-131255-summary_id.pdf
EA-2017-131255-tableofcontent.pdf
EA-2017-131255-chapter1.pdf
EA-2017-131255-chapter2.pdf
EA-2017-131255-chapter3.pdf
EA-2017-131255-chapter4.pdf
EA-2017-131255-conclusion.pdf
EA-2017-131255-reference.pdf
EA-2017-131255-attachment.pdf
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