Analisis Unit Cost Sectio Caesaria dengan Metode Activity Based Costing di Rumah Sakit Bhayangkara Yogyakarta
DOI:
https://doi.org/10.18196/jmmr.6123Keywords:
Unit cost, Sectio Caesaria, Activity Based CostingAbstract
This study aims to analyze the unit cost of sectio Caesaria by ABC method, second to analyze the differences between the unit cost calculation of Sectio Caesaria by ABC method with applied cost. Unit cost analysis was conducted at Sectio Caesaria procedure without comorbidities or complications. Data that used in the form of primary data interviews with specialists Obgyn and secondary data financial data and hospitals profiles. The result of the calculation of unit cost of Sectio Caesaria service through Activity Based Costing approach is still lower than INA CBG’s tariff.
References
Aldogan M, Austill D, Kocakulah MC, 2014, ‘The excellence of activity-based costing in cost calculation case study of a private hospital in Turkey,’ Journal of Health Care Finance, June, 1-27.
Kuchta D & Zabek S, 2011,’Activity-based costing for health care institutions,’ 8th International Conference on Enterprise Systems, Accounting and Logictics Thassos Island Greece, 11-12 Juli: 300-311
Yereli AN, 2009, Activity-based costing and its application in a Turkish University Hospital, AORN Journal, 3 (89), 573-591.
Roztocki, N. et al. 2004. A procedure for smoothing implementation of Activity Based Costing in small companies. Engineering Management Journal, 16(4), 19.
Mulyadi, 2007, Akuntansi Biaya Edisi Kelima, Aditya Media, Yogyakarta.
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