Analisis Penerapan Activity-Based Costing Dalam Menentukan Harga Pokok Pelayanan Rawat Inap Di Rumah Sakit X

Miranda, Olga Ulrika (2014) Analisis Penerapan Activity-Based Costing Dalam Menentukan Harga Pokok Pelayanan Rawat Inap Di Rumah Sakit X. S1 thesis, STIE Indonesia Banking School.

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Abstract

This research is aimed to determine the effect of Activity-Based Costing implementation towards hospitalization service cost on “X” Hospital as well as traditional method. By using ABC method, the hospitalization cost allocations is determined with patient days, number of patients, floor areas, and electricity usage. The cost objects in this research are two types of inpatient rooms, which is Class 1 room and VIP room. The outcome of this research shows that by using ABC method, the cost allocation are more reasonable and accurate when compared with traditional method. This happened because of the difference within the allocation bases used. The implementation of ABC method also caused differences in hospitalization margins within two type of rooms. By knowing that, hospital will be able to determined which costing method suits the best for each inpatient room class. Keywords: ABC method, Traditional method, Overhead cost.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	08 Aug 2020 13:48
Last Modified:	17 Jul 2024 07:05
URI:	http://repository.ibs.ac.id/id/eprint/753

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