Unit Cost Analysis by Activity Based Costing (ABC) Method for Determining Accommodation Tariff at The Pavillion Anyelir RSU dr. R. Soetrasno Rembang 2006

Abstract

The Pavillion Anyelir RSU dr. R. Soetrasno Rembang (RSDSR) has build on August, 4th, 2004, which was to be a revenue center who became one of the hospital aims. On their growth, increases number of the utility of this ward whether rising up of the operational costs on the other side was influenced by market price’s inflation. Inadequate supply that involve accommodation services was the obvious impact for the Pavillion Anyelir RSDSR. Promoting service quality by arranging accommodation price is one of the RSDSR strategic plans to ensure service delivery to met a customer satisfaction. This study is to count for unit cost for price determination that more efficient and realistic for the Pavillion Anyelir RSDSR. Activity Based Costing (ABC) method was an effective and trusted method that accentuate by activity process who’s implies for costing, more than just the overhead cost. This study is qualitative study, a verificatif case study based on quantitative and qualitative data. Collecting primary data by in depth interview to six persons (informan) stakeholders (internal and external) who involve the hospital pricing decisions : hospital director, chief of medical division, chief of nursing division, ward chief, regent of Rembang, and D Commission of Legislative Board of Rembang. Secondary data was collected by exploring and searched by cost documents crosscheck to count for unit cost to determines a new pricing. This study results shown that all informans agreed for the Pavillion Anyelir accommodation price adaption. The study of unit costs analyzed two phenomenon, recent accommodation price is lower than operational costs that implies for wicked of accommodation service quality, to impose on the hospital operational budget, unseize for Pavillion aim to be a revenue center for the hospital was the first phenomenon. The second phenomenon is, from this unit cost analysis we can develop by count for break even point, cost sensitivity analysis, price recommendation for accommodation price, and to be a hospital material to advocate for hospital stakeholders. Sumber Utama : www.mikm.undip.ac.id