Cost Analysis of Inpatient Services at Cendrawasih VIP Room of Dr. Soeselo Hospital in District of Tegal Year 2006

Abstract

Dr. Soeselo Hospital is one of non education type B hospitals and belongs to the government of Tegal District. One of inpatient services that are provided by the hospitals is Cendrawasih VIP Room with 17 beds. Current tariff is determined by estimation, market price, and tariffof a competitor hospital. Unfortunately, there have never calculated the tariff based on cost necessity per activity using a proper unit cost method. Aim of this research was to perform cost analysis to calculate unit cost for determining actual tariff of inpatient services at Cendrawasih VIP Room. This research was case study using descriptive-quantitative method and supported by qualitative method through conducting in-depth interview and calculating unit cost by using Real Cost. Result of this research shows that the cost of inpatient services using Real Cost method is equal to Rp 795.790.311,-. Actual unit cost is equal to Rp 128.936,-. Implementation of current tariff is equal to Rp 117.250,- in which it just reaches Cost Recovery Rate (CRR) equal to 90.93%. Unit cost with including salary and investment has not achieved the expected CRR. Otherwise, actual tariff without considering salary and investment can reach the expected CRR. Current tariff has not achieved the expected break even point of inpatient treatment day. Otherwise, proposed tariff can achieve the expected break even point of inpatient treatment day. Result of in-depth interview reveals that adjustment of the tariff should be performed in accordance with necessity of services using mechanism of proposal properly and considering ability and willingness of community. Sumber Utama : www.mikm.undip.ac.id