Administrasi dan Kebijakan Kesehatan
ISSN 1412-8853
Vol. 6 / No. 1 / Published : 2008-01
Order : 4, and page :19 - 23
Related with : Scholar Yahoo! Bing
Original Article :
Public health center tariff rationalization based on unit cost analysis
Author :
- Made Sukamertha*1
- THINNI NURUL R*2
- Puskesmas Kerambitan I, Dusun Mandung, Desa Sembung Gede,Kecamatan Kerambitan, Tabanan 82161, Bali, Indonesia.
- fakultas kesehatan masyarakat, universitas airlangga
Abstract :
The outpatient tariff at Kerambitan I Public Health Center (PHC) was not based on rational tariff calculation. This research aims to formulate a recommendation for the outpatient rational tariff of Kerambitan I PHC based on unit cost and to count the total cost needed for executing community health programs. The method used was differential costing with cost distribution from cost center to revenue center by way of simple distribution. The operational cost was the required total cost to do operational activities in Kerambitan I PHC for 2006. In this research, the calculated unit cost was actual and normative unit costs. There were 3 scenarios to do the calculation, namely: calculating all cost elements, excluding civil servants’ salary, and excluding government subsidy. The result yielded: the outpatient tariff was based on normative unit cost added by 25% constants of the normative unit cost; and should this calculated-tariff is lower than the present tariff, it is recommended to use the present tariff. The total cost for community health program activities in 2006 was Rp64,680,602.62 while government subsidy was Rp5,840,000.00. The deficit to do community health programs in 2006 was Rp58,840,602.62. It is government’s obligation to provide sufficient fund for executing PHC programs
Keyword :
actual unit cost, normative unit cost, tariff, RVU, simple distribution,
References :
Sbordone Argia M.,(2002) Prices and unit labor costs: a new test of price stickiness. Volume 49, Issue 2 : Journal of Monetary Economics
Archive Article
Cover Media | Content |
---|---|
![]() Volume : 6 / No. : 1 / Pub. : 2008-01 |
|