Role of Direct Cost in Unit Cost Based on Activity-Based Costing in the Inpatient Room of the MS General Hospital
- DOI
- 10.2991/ahsr.k.200215.072How to use a DOI?
- Keywords
- direct cost, indirect cost, unit cost, activity based costing
- Abstract
Unit cost was real cost at hospital care. Unit cost was component of rational services tariff. The problem was nothing of standarized proportion of direct cost and indirect cost on unit cost in the inpatient room. The purpose of this study was to compare direct cost and indirect cost in unit cost based on activity based costing in the inpatient room. Type of this research was survei using cross sectional approach. The location of this study was “MS” general hospital at year 2017. The analysis units of this study was inpatient rooms. Data analysis using descriptive. The results showed that direct cost higher than indirect cost in unit cost based on activity based costing. Overall, proportion of direct cost and indirect cost was 87,42 % and 12,58 %. Role Proportion of direct cost and indirect cost in Flamboyan Room was 94,36 and 5,64. Proportion of direct cost and indirect cost in Bougenville Room was 93,89 and 6,11. It’s mean that direct cost had role largest in unit cost. Proportion of direct cost and indirect cost in Mawar Room was 89,75 and 10,25. Proportion of direct cost and indirect cost in Dahlia Room was 92,08 and 7,92. Proportion of direct cost and indirect cost in Kemuning Atas Room was 90,69 and 9,31. Proportion of direct cost and indirect cost in Kemuning Bawah Room was 78,34 and 21,66. Proportion of direct cost and indirect cost in Wijayakusuma Room was 76,84 and 23,16. Proportion of direct cost and indirect cost in Melati Room was 82,51 and 17,49. Proportion of direct cost and indirect cost in maternity Room was 88,31 and 11,69. The conclusion were direct cost higher than indirect cost on unit cost. Proportion direct cost and indirect cost been used to compare real cost and INA CBGs tariff.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Nuryadi AU - Widodo J. Pudjirahardjo PY - 2020 DA - 2020/02/22 TI - Role of Direct Cost in Unit Cost Based on Activity-Based Costing in the Inpatient Room of the MS General Hospital BT - Proceedings of the 4th International Symposium on Health Research (ISHR 2019) PB - Atlantis Press SP - 378 EP - 385 SN - 2468-5739 UR - https://doi.org/10.2991/ahsr.k.200215.072 DO - 10.2991/ahsr.k.200215.072 ID - 2020 ER -