EVALUASI PENERAPAN METODE ACTIVITY-BASED COSTING SYSTEM DALAM PENENTUAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT UMUM PKU MUHAMMADIYAH KARANGANYAR

WAHYUNI, SRI (2011) EVALUASI PENERAPAN METODE ACTIVITY-BASED COSTING SYSTEM DALAM PENENTUAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT UMUM PKU MUHAMMADIYAH KARANGANYAR. Other thesis, Universitas Sebelas Maret.

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    Abstract

    PKU Muhammadiyah Karanganyar is one of the private hospitals in Karanganyar regency that have to pay more attention to the determination of hospitalization service tariff, so that they can compete with the other hospitals. Activity Based Costing (ABC) method is one of the methods to calculate the resources of the consumption in each activity. The purpose of the final project is to do evaluation on determining of hospitalization service tariff based on the ABC method, find the strenghts and the weakness of determination hospitalization service tariff in PKU Muhammadiyah Karanganyar. In this research, the writer compare the hospitalization service tariff based on the ABC method with the tariff that has been implemented in PKU Muhammadiyah Karanganyar. The conclusion of this study are, ABC method used for the determination of hospitalization service tariff, cost of hospitalization service adjusted by the comparison hospital, result of the cost of hospitalization service smaller than applicable tariff except at class III, PKU Muhammadiyah do not fix on the profit and make cost efficiency for adjusting tariff, surplus of income relatively small, whereas there are many cost not charge to the cost of hospitalization service, so the tariff currently applies is irrelevant in use. Based on this research, the writer suggest to PKU Muhammadiyah Karanganyar hospital to charging the cost of hospitalization service in each class not in each ward, fix on profit in determination of hospitalization tariff, not too much make adjustment with the others, charging all the cost required on hospitalization service and increase the tariff for class III in order to grow up and innovate as with continous business competition and technological progress. Keyword: Activity-Based Costing Method, Tariff, PKU Muhammadiyah Karanganyar Hospital

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Lia Primadani
    Date Deposited: 21 Aug 2013 22:02
    Last Modified: 21 Aug 2013 22:02
    URI: https://eprints.uns.ac.id/id/eprint/10286

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