PERHITUNGAN TARIF LAYANAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) (STUDI KASUS PADA KAMAR BEDAH RUMAH SAKIT X PALEMBANG)

Tefa, Imelda Bene (2023) PERHITUNGAN TARIF LAYANAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) (STUDI KASUS PADA KAMAR BEDAH RUMAH SAKIT X PALEMBANG). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to analyze whether the Activity Based Costing System (ABC) with cost allocation using the Double Distribution method provides better results in determining the rate of action according to the level of time, the number of medical personnel involved according to the level of qualification/professionalism required . This type of research is a case study. The data studied is data on costs incurred in the Operating Room in 2021. The data analysis technique used is (1) formulating procedures for using the Activity Based Costing method with cost allocation using the double distribution method in calculating unit cost (2 ) outlining the steps for calculating units cost method Activity Based Costing with cost allocation using the Double Distribution method . Based on the results of the analysis and discussion of the service rate calculation method Activity Based Costing with cost allocation using the double distribution method, the determination of operating room rates is based on the length of time, the number of personnel involved according to the professionalism required, there is a difference in the value of the tariff which is greater than the current hospital rate. Keywords: Activity Based Costing, Double Distribution, Unit Cost, Rates

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