Penerapan Activity Based Costing pada Tarif Jasa Rawat Inap Rumah Sakit Martha Friska Medan

Abstract

This study aims to determine (1) calculation of inpatient room rates applied by Medan Martha Friska Hospital, (2) calculation of inpatient room rates using the Activity Based Costing System (ABC method), and (3) differences in inpatient room rates between conventional methods with the ABC method. This research is a kind of comparative research. The subjects in this study were the Medan Martha Friska Hospital, while the object of this study was the determination of inpatient room rates at Kasih Ibu Denpasar Hospital and the determination of inpatient room rates using the ABC method calculation. Data collected by interview method and documentation. The data analysis technique used is descriptive analysis technique with a comparative approach. The results showed (1) Medan Martha Friska Hospital used conventional methods to calculate inpatient room rates charged to consumers, (2) calculation of inpatient room rates using the ABC method (3) Differences in the size of inpatient room rates using method calculations conventional and ABC methods.