Title:
DETERMINATION OF HOSPITAL INPATIENT ROOM RATES USING THE ACTIVITY BASES COSTING (ABC) METHOD

Authors:
Khristina Yunita, Sari Rusmita, Rosyadi, Indonesia

Abstract:

Health development is one of the efforts to improve the degree of public health, by providing health services that are broader, equitable and affordable. Competition does not only appear for newly established companies, but for long-standing companies to feel a partnership. In the face of intense competition, reliable management is needed and is able to anticipate any competition and can run the company effectively and efficiently. One thing that needs to be considered to be an important concern is the tariff issued by the company. The data used in this study is the financial data of the RSDU Sekadau from 2014-2018. The costing method in this study uses the Activity Based Costing (ABC) method. The results of calculations in this study are class 1 inpatient room rates of IDR 282,660. Class 2 is IDR 173,983 and Class 3 is IDR 76,288.