COST ANALYSIS OF HEALTH SERVICES AT COMMUNITY EYES HEALTH CLINIC IN CENTRAL JAVA PROVINCE, SEMARANG

Abstract

Managing health services need a lot of money. They are used for many kind of component cost. So far, health services cost at Community Eyes Health Clinic comes from government budget either routine budgeting or development project suvh a community health improvement project. The patient contribution by ticketing is Rp 500,- (five hundred rupiahs), to be paid for provincial government as non tax government income. The tariff that valid of Community Eyes Health Clinic is Based on the letter of agreement of Minister of finance number S-1085/MK.3/1991, dated September 25, 1991 as follow: Specialistic examination Rp 750,-, simple lanoratory Rp 750,-, minor surgery Rp 10.000,-, moderate surgery Rp 20.000,-, mayor surgery Rp 60.000,-, pterygium Rp 20.000,-, and observation Rp 1.750,-. This research is made to find the unit cost and its analysis to determine the minimum and maximum real tariff including all factors influenced in Community Eyes Health Clinic. The method used in analysing is real cost method. The research is also used to find the cost recovery rate by unit cost. The result are as follow : actual unit cost without salary in policlinic Rp 1.893,- (CRR 26,42 %), specialistic examination Rp 17.572,- (CRR = 4,14 %), laboratory examination Rp 25.284,- (CRR = 2,97 %), minor surgery Rp 21.830,- (CRR = 45,81 %), moderate surgery Rp 43.660,- (CRR = 45,81 %), major surgery Rp 243.495,- (CRR = 24,64 %), observation Rp 94.808,- (CRR = 1,85 %), refraction Rp 4.022,- (CRR = 18,65 %) and outside clinic Rp 150.516,- (CRR = 66,44 %). There is an exception for outside activities that CRR is still below 50 %, it means that government subsidiary is still required in health care at Community Eyes Health Clinic. Sumber Utama : www.mikm.undip.ac.id