Analisis perbandingan tarif rawat inap berdasarkan metode activity based costing dan metode traditional costing
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Handoyo, Yohanes Adventyno
Subject
HJ Public Finance
Datestamp
2020-09-18 03:35:48
Abstract :
Traditional cost accounting methods are still used in determining hospital inpatient rates. Information received from traditional methods is less clear and distorted. Meanwhile, using the Activity Based Costing System (ABC System) method makes it easier for companies to determine the cost of goods or services more accurately. This research uses the object of RSIA Nur Ummi Numbi. The results of determining inpatient rates using the ABC system show that VIPs should be subject to a tariff of IDR 1,090,557, class I is 578,111, class II is IDR 547,890 and class III is IDR 485,594. Activity based costing system has been able to allocate activity costs to each room appropriately based on the consumption of each activity. The difference in rates that occurs is due to the imposition of overhead costs on each product.
Traditional cost accounting methods are still used in determining hospital inpatient rates. Information received from traditional methods is less clear and distorted. Meanwhile, using the Activity Based Costing System (ABC System) method makes it easier for companies to determine the cost of goods or services more accurately. This research uses the object of RSIA Nur Ummi Numbi. The results of determining inpatient rates using the ABC system show that VIPs should be subject to a tariff of IDR 1,090,557, class I is 578,111, class II is IDR 547,890 and class III is IDR 485,594. Activity based costing system has been able to allocate activity costs to each room appropriately based on the consumption of each activity. The difference in rates that occurs is due to the imposition of overhead costs on each product.
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