PENERAPAN METODE ACTIVITY-BASED COSTING DALAM PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT CUT MEUTIA LANGSA
Abstract: The study aims to
determine the application of activity-based costing method in determining the
rates of hospitalization services in public hospitals Cut Meutia Langsa. The
method used are descriptive and comparative analysis. Data used in the research
are primary and secondary data, which are gotten from intern company in 2015.
Primary data gotten from interview and direct observation, meanwhile secondary
data gotten from hospital’s cost report.
The use of the Activity-Based Costing method in the determination of
tarrifs for inpatient services presented more accurate and precise. So that the
result from this research show that rate of the hospitalization was distored
(undercostind and overcosting). Undercosting occur in Super VIP room rates,
while the rates for rooms VIP Exclusive, I, II, and III were experienced
undercosting.
Penulis: Fina Maghfira Waleny,
Hasan Basri
Kode Jurnal: jpakuntansidd160653
