Evaluasi penentuan tarif sewa kamar obsteri dengan metode full costing pada Rumah Sakit Kasih Ibu Surakarta

Tama, Aditya Hendra (2010) Evaluasi penentuan tarif sewa kamar obsteri dengan metode full costing pada Rumah Sakit Kasih Ibu Surakarta. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Kasih Ibu Surakarta Hospital is one of private Hospital that compete to get patients in Surakarta regions and surrounds. There are three aspects that should be attended to win those competitions, such as ; services, facilities, and cost of room. Connecting to the cost of room in hospital, they must able to decide the right cost to prevent their loss. The purpose of this research is to evaluate unit cost count Obstetri room in Kasih Ibu Surakarta Hospital, which is used as a base in determining a cost. In completing that purpose, the writer uses Full Costing Method in collecting unit cost. Full Costing Method is applied because it recognizes to be able o describe totally cost for each class, both of fixed and variable costs. The writer’s conclusion from data analyst are ; first, Kasih Ibu Surakarta Hospital decides the cost based on competitor cost without doing unit cost count. Second, accounting in Obstetri room has a special way compare with others, especially from their system and also management policy. Third, writer’s cost recommended is based on unit cost is under the cost applied for Obstetri room. It proves that apllied cost in hospital is only based on competitor cst which is unappropriate to be applied. The research result inspired the writer in giving recommended to Kasih Ibu Surakarta Hospital’s management, which are ; doing unit cost counting that used as a base of cost determined, change the base of cost apllied should be used unit cost, attach the collecting cost in unit cost counting. Keyword ; Unit cost, Obstetri Room, Full Costing Method

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Vera Suryaningsih
    Date Deposited: 24 Jul 2013 09:26
    Last Modified: 24 Jul 2013 09:26
    URI: http://eprints.uns.ac.id/id/eprint/8838

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