PENERAPAN ACTIVITY BASED COSTING PADA PENENTUAN TARIF JASA RAWAT INAP KELAS 1, 2 DAN 3 PADA RUMAH SAKIT TK. IV SAMARINDA

Abstract

The calculating the inpatient care cost at hospital is very important because the nature of the hospital is a non-profit company so calculating with acuracy really needed to produce a fairly good service for the patient but to keep running the hospital well.

This study uses a descriptive comparative method to compare the rates of inpatient classes 1, 2, and 3 at Lv. IV Samarinada hospital is in accordance with the Activity Based Costing (ABC) method and compare with the traditional method applied by hospital itself.

The result of this study indicate that the determination using Activity Based Costing (ABC) for grades 1 and 2 is lower than  calculation by hospital and for grade 3 calculations using Activity Based Costing (ABC) are higher  calculating by hospital.

The difference in the calculating is due to the more detaile Activity Based Costing (ABC) in the assignment of each cost in each class and because the hospital is only guided by benchmarking in the city of Samarinda without calculating the details of existing facilities.