CALCULATION OF HEALTH SERVICE UNIT COST AT COMMUNITY HEALTH CENTER IN SAMARINDA, IN 2012 (PALARAN CASE STUDY COMMUNITY HEALTH CENTER)

Abstract

Background : Recognizing the limited ability of the government to address the problem of health financing, there should be effort to improve health care quality by calculating the unit costof health services to find out the amount of total cost required by the Community Health Center which later can be used as a source of information for the local government in rationalizing the rates of Community Health Centers in Samarinda. This study aims to analyze and calculate the unit cost of health services at Palaran Community Health Center in Samarinda.

Method : This research is a descriptive survey. For the unit cost analysis, the population used was all financial transactions that occur in the Palaran Community Health Center in 2011. The samples were all financial transactions related with investment costs, operational and maintenance costs at The Cost Center, whether it is Supporting Cost Center or Production Cost Centerat the Palaran Community Health Center.

Result : Research shows that the Unit Cost of the Ambulatory Health Service at the PalaranCommunity Health Center was Rp 8,338 and for Inpatient Service Unit Cost was Rp 24,708.

Conclusion : This Research suggests to the local goverment to consider the Unit Cost in the Health Service Center before setting the amount of health financing subsidy.

Keywords : Unit Costs, Health Center