UNIVERSITAS AIRLANGGA



Detail Article

Administrasi dan Kebijakan Kesehatan

ISSN 1412-8853

Vol. 3 / No. 2 / Published : 2005-05

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Original Article :

Cost containment analysis as a cost recovery rate improvement effort for surabaya islamic hospital radiology unit

Author :

  1. Mardiyani Pantjaningtyas*1
  2. Thinni Nurul Rochmah Rochmah*2
  3. R. Darmawan Setijanto*3
  1. Jl. Manukan Lor VI C/ 4, Surabaya 60185, Indonesia
  2. Bagian Administrasi Kesehatan Masyarakat FKM Universitas Airlangga, Jl. Mulyorejo Kampus C UNAIR, Surabaya, 60115, Indonesia
  3. Fakultas Kedokteran Gigi Universitas Airlangga, Surabaya

Abstract :

The Radiology Unit of Surabaya Islamic Hospital (SIH) is a revenue center for the hospital. Yet, the Cost Recovery Rate (CRR) levels since 1999 had not reached optimal levels averaging in 66.39%. The factor influencing the current below optimal levels lies in the revenue factor where the tariff is multiplied by the total production volume, at the Production Factor (investment cost, operational cost, and maintenance cost). A restructuring at SIH Radiology Unit is required to achieve an optimal CRR level. The objective of this research was to determine the cause of the low CRR level by analyzing tariffs, total production volumes, investment costs, operational costs, maintenance costs, and by analyzing the Cost Containment procedures to be able to produce recommendations for SIH Radiology Unit. This research was a descriptive observational design, conducted by utilizing two data collection techniques which were observations and interviews on the entire personnel of SIH Radiology Unit. Observations were conducted throughout the months of June – July 2004. The collected data was processed through a Full Costing method. An analysis on the revenue and production cost factors was conducted. The result of the study revealed that at the revenue factor, tariffs were found to be still irrational when compared to the Actual Unit Cost (operational + payroll + investment) and production volumes were also still below that of competitors, due to staff’s non-paying service and the disfunctioning equipment causing patients to be referred. At the production cost it was found that depreciation counts with an Annualized Investment Cost method on medical as well as non-medical equipment was not yet implemented, there were non-functioning equipments, and the operation costs (water, telephone, electricity and personnel expenses) were still high. It was revealed that Cost Containment efforts were still poorly implemented at SIH. The conclusion was, even worse, that Surabaya Islamic Hospital Radiology Unit had not yet properly implemented Cost Containment (Cost Awareness, Cost Monitoring, Cost Management, Cost Incentives).

Keyword :

Cost Recovery Rate, Cost Containment, Cost Factor, Production Cost,


References :

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Archive Article

Cover Media Content

Volume : 3 / No. : 2 / Pub. : 2005-05
  1. The Influence Of Communication Effectiveness, Technical And Functional Service Quality Of Surabaya Oncology Clinic On Patient-relationship Commitment Through Patients’ Trust
  2. Efforts To Achieve A Nutrition Program Minimal Service Standard At Glagah Health Center Of Lamongan District (a Benchmarking Study At Kembang Bahu Health Center Of Lamongan District)
  3. Cost Containment Analysis As A Cost Recovery Rate Improvement Effort For Surabaya Islamic Hospital Radiology Unit
  4. Developing A Reagent Inventory Control Model At Gleneagles Diagnostic Centre Surabaya
  5. Analysis On The Influence Of Lecturers’ Performance And Teaching-learning Process To Students’ Academic Achievement Of Surabaya Anesthesiology Nursing Study Program
  6. Analysis Of Budgeting System Characterisitic Influence On Financial Performance Through Manager’s Motivation And Operational Performance Of Surabaya Islamic Hospital

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