ANALISIS PERHITUNGAN UNIT COST PELAYANAN HEMODIALISA DENGAN PENDEKATAN ABC
Author : Eva Marvia
The hospital is growing and developing course is managed efficiently and effectively, it is necessary to be done in experiencing the tight competition of the health world. The PKU Muhammadiyah Hospital of Yogyakarta Unit 1 for Hemodialysis of unit cost is divided into two general categories: single used and re used. Among the Hemodialysis rates derived from hospital and there is a difference in cost-sharing government. Thus, researcher needs to review how the unit actually cost the most effective and efficient in Hemodialysis units with the ABC method, because the calculations using the ABC method is more effective than the real cost method. This type of research is a qualitative descriptive study. Instrument used is the documentation guidelines owned hospital and a stop watch. Cost analysis method used is based on the ABC (Activity Based Costing) system.The results of this study indicate the unit cost for a one-time act of hemodialysis re used using the method of Activity Based Costing (ABC) amounting to Rp. 416.122, issued by the hospital rate of Rp. 517.500. Calculation of unit cost approach to Activity Based Costing (ABC) more effective and efficient when used for the calculation value is smaller than the unit cost imposed by the hospital so that patients do not have to pay cost sharing.
Keyword: Hemodialysis, Unit Cost, Activity Based Costing method
