OPTIMALISASI COST RECOVERY RATE BERDASARKAN BIAYA SATUAN MENGGUNAKAN METODE ACTIVITY BASED COSTING
ABSTRACT: A fair
price is one main factor that should
be owned by organization which
will affect the Cost Recovery Rate
(CRR). Cost Recovery
Rate in Functional
Services Unit of
Conservation in FKG
UA Teeth and
Mouth Hospital (RSGM FKG
UA) in 2012
was only 81,57%.
This research aimed
to analyzed cost
recovery rate optimization based
on unit cost
calculation using activity
based costing method.
The results showed
that the number of most
frequently conducted in RSGM FKG UA was Teeth Filling in class III/IV /VI
around 373 patients (the unit cost
was Rp 57.282,00).The least
frequently conducted was Pulpectomy
(there were only
11 patients with unit cost Rp
89.078,00). This study concluded that CRR optimization can be done by (a)
evaluate the tariff, number of services, and considering the cost efficiency in
RSGM FKG UA.
Penulis: Arifah Ridhatul Aini,
Thinni Nurul Rochmah
Kode Jurnal: jpkedokterandd130176
