Detail Article

Administrasi dan Kebijakan Kesehatan

ISSN 1412-8853

Vol. 9 / No. 2 / Published : 2011-05

Order : 3, and page :82 - 89

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Original Article :

Unit cost calculation using activity based costing method as the basis of rationalized tariff

Author :

  1. Tinus Patalle*1
  1. RSUD Provinsi Sulawesi Tenggara

Abstract :

The issue at South East Celebes Province General Regional Hospital (SECP-GRH) is the irrational hospital service tariff which was not calculated according to unit cost. This research aims to do unit cost calculation using Activity Based Costing (ABC) method as the basis of ICU rationalized service tariff of SECP-GRH. This is an observational case study using explorative method conducted from April-June 2009. Population is taken from all Intensive Care Unit (ICU) patients who have received ICU service during research time. The sample is selected through purposive sampling method. Primary data is obtained through observing and in-depth interviewing first-hand information source. Secondary data is taken from all hospital documents related to this research. Research result showed ICU of SECP-GRH had 16 services with 57 primary activities and 19 secondary activities including facility activity. The unit cost of SECP-GRH ICU services based on ABC method calculation were as follows: ICU one-day care (135,637.00 IDR), installing bedside monitor (226,222.00 IDR), installing syringe pump (156,241.00 IDR), installing infuse pump (53,892.00 IDR), installing ETT intubation (108,488.00 IDR), extubation (32,073.00 IDR), installing catheter (26,506.00 IDR), infuse (6,501.00 IDR), installing NGT (11,052.00 IDR), wound care (29,332.00 IDR). Based on the calculated unit cost, then, the tariff was computed using cost based pricing strategy.

Keyword :

unit cost, ABC method, tariff,

References :

Brimson,(2004) Activity accounting; Activity-Based Costing Approach New York : John Willey & Son. Inc

Archive Article

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