THE APPLICATION OF ACTIVITY BASED COSTING METHOD ON INPATIENT RATE DEFINITION AT RSUD OF KAYUAGUNG YEAR 2012

Wely Trisna Aprinanda, Misnaniarti Misnaniarti, Iwan Stia Budi

Abstract


Background : Hospitals get their earning formed rate defined by given service and facilities’revenue, which this rate definition  will affect hospital’s profitability. RSUD of Kayuagung performed rate definition by applying conventional methods that is matched with District Regulations (PERDA) of Kabupaten Ogan Komering Ilir. The conventional rate definition will provoke distortion and in long term there will be undercost/overcost of their products. Based on Hansen & Mowen theory (2000), a rate numeration system is possibly reduce that distortion, it is used Activity Based costing method. Therefore, this research is needed to notice the application of activity based costing method on inpatient rate definition at RSUD of Kayuagung.

Methods : Used descriptive one. The applied theory is adopted from Hansen and Mowen theory, include activity variable such ad unit level  activity cost, batch related activity cost, and facility sustaining activity cost. Study population are inpatient rooms of 1st,2nd,3rd, and VIP class. And sample in this study is one of inpatient room from each classes. Data collection technic  is using descriptive observation and data analysis and presented in tables.

Results : By applying activity based costing method, inpatient rate for VIP class is Rp 125.465,51 includes 15% of profitability (lower than recent rate). Inpatient rate for 1st class is Rp 82.624,14 includes 12% of profitability (lower than recent rate). Inpatient rate for 2nd class is Rp 65.413,81 includes 10% of profitability (higher than recent rate). Inpatient rate for 3rd class is Rp 37.744,93 includes 5% of profitability (higher than recent rate).

Conclution : By applying activity based costing method, the calculation of inpatient rate is different to recent hospital’rate, because there is variation of overhead cost burden to every product on rate calculation.

Keywords : Inpatient rate, conventional method, ABC method, distortion, undercost,overcost, profit

 


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