scholarly journals Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

2020 ◽  
Vol 8 (2) ◽  
pp. 101-110
Author(s):  
Rika Irma Yanti ◽  
Febrian Febrian ◽  
Desy Purnama Sari
Keyword(s):  
Data Collection ◽  
Dental Health ◽  
Unit Cost ◽  
Health Facilities ◽  
Financial Accounting ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Accounting Data ◽  
Dental Clinics ◽  
Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

scholarly journals Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

2020 ◽  
Vol 8 (2) ◽  
pp. 101-110
Author(s):  
Rika Irma Yanti ◽  
Febrian Febrian ◽  
Desy Purnama Sari
Keyword(s):  
Data Collection ◽  
Dental Health ◽  
Unit Cost ◽  
Health Facilities ◽  
Financial Accounting ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Accounting Data ◽  
Dental Clinics ◽  
Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

scholarly journals Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

2015 ◽  
Vol 8 (1) ◽  
pp. 165 ◽  
Author(s):  
Mahdi Javid ◽  
Mohammad Hadian ◽  
Hossein Ghaderi ◽  
Shahram Ghaffari ◽  
Masoud Salehi
Keyword(s):  
Unit Cost ◽  
Cost Price ◽  
Medical Services ◽  
Cost Calculation ◽  
Accounting System ◽  
Activity Based Costing ◽  
Hospital Managers ◽  
Cost System ◽  
Abc Method ◽  
The Cost

<p><strong>BACKGROUND:</strong> Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system.</p> <p><strong>OBJECTIVE:</strong> This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎</p> <p><strong>METHODS:</strong> This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎</p> <p><strong>RESULTS:</strong> The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the MAJOR COST COMPONENTS.</p> <p><strong>CONCLUSION:</strong> By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.<strong></strong></p>

scholarly journals Calculation of Unit Cost School Information System Development using ABC (Activity Based Costing) Method

2020 ◽  
Vol 3 ◽  
pp. 307-313
Author(s):  
Muhammad Fahson Hakim ◽  
Ahmad Sirojun Nuha ◽  
Widya Aini Lathifah ◽  
M. Ainul Yaqin
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Goods And Services ◽  
Management Concepts ◽  
The Government ◽  
The Cost

In developing an information system the school must determine a strategy in its development. Look for managers who are reliable in making decisions that are oriented to reliable development. One of the proper management concepts is cost accuracy. Accuracy of charging costs on cost objects is very important for users of cost information. Beside the accuracy, it is also needed to find out the cost per unit needed in the information system. This is intended to have a price benchmark for the development of information systems in the future. In this study the unit cost calculation uses the ABC (Activity Based Costing) method which emphasizes the cost calculation for the activities involved. The allocation of costs is based on salary data from trusted institutions, namely the Pedoman Standard Minimal 2019 by INKINDO. The results of this study get a total cost value of 18.407.082,00while the cost of each complexity is 5,301.00 with the standard cost of procurement of goods and services issued by the government and several survey institutions.

scholarly journals Evaluasi Tarif Pelayanan Badan Layanan Umum Dengan Metode Unit Cost Pada Universitas Islam Negeri Imam Bonjol Padang

2020 ◽  
Vol 20 (3) ◽  
pp. 1093
Author(s):  
Ramayani Eka Putri ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni
Keyword(s):  
Financial Management ◽  
Unit Cost ◽  
Secondary Data ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Efficiency And Effectiveness ◽  
Service Activity ◽  
Service Rates ◽  
Quantitative Descriptive ◽  
Descriptive Method

This study is an applied research which aims to calculate the unit cost per service activity output at the UIN Imam Bonjol Padang Postgraduate program using the Activity Based Costing method, and compare the results of the unit cost calculation for each of the current Imam Bonjol UIN BLU service rates and provide recommendations for evaluation of rates relevant to UIN Imam Bonjol Padang's current condition. It is hoped that this research can provide valuable input so that service rates that are relevant to the development of Imam Bonjol Padang UIN can be applied and can be one of the references for calculating service rates in order to increase the level of efficiency and effectiveness of State financial management. The research design used is quantitative descriptive method. The data used in this study are secondary data in the form of budget data and expenditure expenditures released for each service activity. The results showed that almost the entire unit cost of service in the UIN Imam Bonjol Padang Postgraduate program turned out to be higher than the applicable rate (underrated). This shows that BLU UIN Imam Bonjol Padang's service rates is no longer relevant. UIN Imam Bonjol Padang needs to evaluate service rates in order to optimize financial management, so BLU services can be further improved. 

scholarly journals Perhitungan Unit Cost Pengembangan Sistem Informasi Pondok Pesantren Dengan Metode ABC (Activity Based Costing)

2020 ◽  
Vol 5 (2) ◽  
pp. 205
Author(s):  
Muhammad Ainul Yaqin ◽  
Muhammad Bagus Wicaksono ◽  
Derida Elfraim Falahian ◽  
Eryan Rachman Hakim
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Boarding Schools ◽  
Quantitative Approach ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Management Concepts ◽  
The Cost

The purpose of this study is to describe and calculate the unit cost in developing the information system for Islamic boarding schools. This research uses a descriptive-quantitative approach. Data collection methods are observation and documentation. The descriptive approach in this study is used to analyze and interpret the data from observations and documentation that have been collected, while the quantitative approach in this study is used to explain the nominal unit cost calculation using the ABC (Activity Based Costing) method. In every development of an information system, the costs required are quite a lot and have several complex parameters, so that one of the management concepts is needed, namely cost accuracy. This becomes important for users of cost information to determine the cost effectiveness used by each unit as well as a reference price in further information system development, in this case the cost of developing an information system for Islamic boarding schools. The method we use in calculating unit costs is ABC (Activity Based Costing), where the calculation system charges costs for each activity involved before calculating product costs. The number of activities in developing a software or information system makes this method suitable to be applied in cost accuracy. The standard benchmark for the cost of procuring goods and services in this study is in accordance with government regulations and several observations, while the amount of salary costs follows the 2019 Minimum Standard Guidelines issued by INKINDO (National Association of Indonesian Consultants). The results of this study show that in developing the information system for Islamic boarding schools, the total cost required is Rp. 79,100,000.00 with a unit cost of Rp. 17,673,607.35.

scholarly journals The concept of implementing the activitybased costing in multi-assortment manufacturing enterprise – theoretical aspects (part 1)

2020 ◽  
Vol 2020 (146) ◽  
pp. 295-303
Author(s):  
Daria MOSKWA-BĘCZKOWSKA ◽  
Keyword(s):  
Theoretical Perspective ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Traditional Methods ◽  
Main Research ◽  
Effective Cost ◽  
The Subject ◽  
Costing System ◽  
Calculation Procedures

Purpose: The main objective of the article is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. However, due to the publishing requirements, the article was divided into two parts – the first one describes the theoretical approach to the problem and the second one presents the case study. Therefore, the aim of this part of the considerations is to present the shortcomings of traditional methods of unit cost calculation in the light of the literature on the subject and to present the main assumptions and calculation procedures of the concept of activity-based costing. Design/methodology/approach: The main research methods used in this part of the considerations are: analysis of the literature on the subject and inference. Findings: The result of the research is the conclusion that the traditional methods of unit cost calculation, i.e. full costing and variable costing, are insufficient for effective cost management in the company. Originality/value: This part of the analysis presents in a synthetic way the identified main disadvantages of traditional unit costing methods. An alternative solution to the discussed problem was also presented here, i.e. the change of the applied costing system into an activity based costing system – analyzing its assumptions and calculation procedures. This content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.

scholarly journals MODEL PERHITUNGAN UNIT COST LAYANAN KESEHATAN DENGAN METODE BIAYA KONVENSIONAL DAN ABC (STUDI KASUS DI PUSKESMAS “X” KABUPATEN LUMAJANG)

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Imam Mulyono
Keyword(s):  
Unit Cost ◽  
Indirect Costs ◽  
Calculation Model ◽  
Civil Servants ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Total Cost ◽  
Service Unit ◽  
Average Unit ◽  
Abc Method

@font-face { font-family: "Times New Roman"; }@font-face { font-family: "宋体"; }@font-face { font-family: "SimSun"; }p.MsoNormal { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }p.MsoFooter { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }span.msoIns { text-decoration: underline; color: blue; }span.msoDel { text-decoration: line-through; color: red; }div.Section0 { }Public Health Center (PHC) is one organization that is very strategic and have special authority in the health services so that they are entitled to innovate in the health service. Unit cost calculation purposes of research compiled by the PHC Unit Cost Konvensional Method and Activity Based Costing (ABC) Approach. The study was conducted at PHC "X" Lumajang City. The Research Methods used a case study with the source data from interviews and documentation. Results of this study include the calculation model of unit cost with konvensional methods, the classification of the direct costs and indirect costs, acquired unit cost by considering all PHC staff salaries amounted Rp.124.987,00, while if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the component units of the average unit cost of each service is Rp. 36.087,00. Analysis of calculation models of unit cost of service with the ABC method, classified in activities, among other things -Producting Activities Result, Result-Contribution Activities, Support Activities, and Hygiene & Houskeeping Activities, acquired PHC unit cost with consideration of all PHC staff salaries amounting to Rp. 124,876.00, whereas if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the components, the unit cost of the service on average for each service, patients bear only Rp. 44.103,00.

scholarly journals Perhitungan Biaya Satuan Pada Tindakan Intensive Unit Care di Rumah Sakit X di Jember Melalui Metode Activity Based Costing (ABC)

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Eri Witcahyo
Keyword(s):  
Intensive Care Unit ◽  
Intensive Care ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cross Sectional ◽  
Unit Of Analysis ◽  
Unit Costs ◽  
Government Hospitals ◽  
The Government

Abstrak Rumah sakit X di Jember merupakan salah satu rumah sakit pemerintah dengan status C. Di Era JKN, skema pembayaran di rumah sakit menggunakan paket tarif INA CBG’s. Berdasarkan hal tersebut, rumah sakit dapat menghasilkan profit namun di sisi lain bisa pula mendapatkan kerugian, oleh karena itu pelayanan kesehatan yang efisien sangat dibutuhkan. Tujuan dari penelitian ini adalah mengidentifikasi produk pelayanan dan menghitung biaya satuan produk pelayanan di Intensive Care Unit (ICU) Rumah Sakit X. Jenis penelitian ini adalah observasional deskriptif dengan pendekatan cross sectional. Unit analisis dalam penelitian ini adalah ICU di rumah sakit X di Jember. Metode perhitungan biaya satuan yang digunakan adalah Activity Based Costing. Hasil dari penelitian ini menunjukkan di ICU terdapat 21 produk pelayanan dengan biaya satuan yang beragam. Biaya satuan tertinggi sebesar Rp. 176,954, - (resusitasi jantung paru), dan terendah sebesar Rp. 27,061, - (injeksi intravena) dan rata-rata sebesar Rp. 75,959, -. Kesimpulan menunjukkan bahwa biaya satuan sangat dipengaruhi oleh sumberdaya yang digunakan, semakin efisien sumberdaya yang digunakan maka semakin kecil biaya satuan yang dihasilkan, sehingga apabila dibandingkan dengan tarif paket INA CBG’s akan mampu menghasilkan keuntungan atau surplus bagi rumah sakit. Abstract Hospital X in Jember is one of the government hospitals with C type status. In National Health Insurance (JKN) era, the payment scheme in hospital by using the INA CBG’s tariff package. Hospital could have profit or even loss, therefore health services effiency was needed. The objective of study was to identify service product and calculate of service product unit cost at Intensive Care Unit (ICU) in Hospital X in Jember. The type of this research was observational descriptive with cross sectional approach. The unit of analysis was ICU at Hospital X in Jember. The unit cost calculation method is using Acivity Based Costing. The result of the study shown that there were 21 service products that have various unit costs. The highest was Rp. 176,954, - (cardiac pulmonary resuscitation), the lowest was Rp. 27,061,- (intravena injection) and an average of Rp. 75,959, -. The conclusion shown that unit cost was strongly influenced by the resources used, the more efficient resources used for effective services, the smaller unit cost could get. Compared to INA CBG’s package tariff it will be able to create profit surplus for hospital.

scholarly journals Analisis Biaya Satuan (Unit Cost) dengan Metode Activity Based Costing (ABC) di Poliklinik Jantung RSU dr. H. Koesnadi Bondowoso

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Sumiati Sumiati ◽  
Eri Witcahyo ◽  
Andrei Ramani
Keyword(s):  
Cost Analysis ◽  
Calculation Method ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Distribution Method ◽  
Unit Of Analysis ◽  
Abc Method ◽  
Activity Method

AbstrakPenetapan tarif dihitung berdasarkan biaya satuan, berdasarkan Peraturan Bupati Bondowoso Nomor 62 Tahun 2017, RSU dr. H. Koesnadi Bondowoso menghitung biaya satuan dengan metode Double Distribution (DD). Metode Double Distribution (DD) tidak tepat untuk diterapkan karena tidak mencerminkan aktivitas, metode yang berdasarkan aktivitas, tepat dan akurat sehingga dapat memberikan informasi yang tepat adalah metode Activity Based Costing (ABC). RSU dr. H. Koesnadi Bondowoso belum melakukan perhitungan unit cost dengan metode Activity Based Costing (ABC) terutama untuk instalasi rawat jalan. Tujuan dari penelitian ini adalah untuk menganalisis biaya satuan dengan metode Activity Based Costing di poliklinik jantung RSU dr. H. Koesnadi Bondowoso. Metode penelitian dilakukan berdasarkan metode perhitungan Activity Based Costing (ABC). Unit analisis dalam penelitian ini adalah poliklinik jantung RSU dr. H. Koesnadi Bondowoso. Berdasarkan hasil perhitungan dengan data tahun 2017 maka diperoleh biaya satuan electrocardiogram yaitu Rp. 47.689, echocardiography Rp. 113.212 dan treadmill adalah Rp. 221.547. Kesimpulan menunjukkan bahwa unit cost lebih rendah dari tarif yang ditetapkan. AbstractDetermination of rate calculated based on unit cost, based on Bondowoso Regent Regulation Number 62 of 2017, RSU dr. H. Koesnadi Bondowoso unit cost calculates using the Double Distribution method. Double Distribution (DD) method  is not appropriate to be applied because it does not reflect activity, method based on activity, precise and accurate so that it can providethe right information is Activity Based Costing (ABC) method. RSU Dr. H. Koesnadi Bondowoso has not made unit cost calculation using Activity Based Costing (ABC) method, especially for outpatient installation. The purpose of this research is unit cost analysis with Activity Based Costing method in the heart polyclinic of RSU Dr. H. Koesnadi Bondowoso. The research methodbased on Activity Based Costing (ABC) calculation method. The unit of analysis was heart poyclinic at RSU Dr. H. Koesnadi Bondowoso. Unitcost calculated with Activity Based Costing (ABC) method.Based on the calculation resultwith 2017 data a unit costobtained, electrocardiogram is Rp. 47,689, echocardiography Rp. 113,212 and treadmill is Rp. 221,547. The conclusion shown that the unit cost is lower than the specified rate.

scholarly journals Perhitungan Tarif INA-CBG Terhadap Tarif Real Rumah Sakit Dengan Menggunakan Metode Activity Based Costing Pada Pasien PPOK

2020 ◽  
Vol 5 (1) ◽  
pp. 31-36
Author(s):  
Handa Meru Erio Rakihara ◽  
Titiek Hidayati
Keyword(s):  
Chronic Obstructive Pulmonary Disease ◽  
Pulmonary Disease ◽  
Unit Cost ◽  
Disease Patient ◽  
Cost Calculation ◽  
Chronic Obstructive ◽  
Activity Based Costing ◽  
Obstructive Pulmonary Disease ◽  
Real Cost ◽  
Abc Method

ABSTRACT Chronic Obstructive Pulmonary Disease (COPD) is a disease with limit airway characteristics that not completely reversible. Airway limitation usually progressive and correlates with inflammation response due to harmful material or gas. The Burden Of Disease Study under auspices of The World Health Organization stated that COPD is the cause of death, who previously ranked 6th and in 2020 it can become 3rd as the most common cause of death. Respira Lung Hospital Yogyakarta accepts general patient and patient with insurance, also they already cooperate with BPJS, with the result that replacement of BPJS patient’s payments are adjusted to Indonesia Case Base Groups rates in accordance with type classification and regionality. This study has the goal to count unit cost using Activity Based Costing (ABC) method in Chronic Obstructive Pulmonary Disease patient’s care and to compare it with real cost and INA-CBG’s fare.This research is using descriptive qualitative with case study design in Respira Lung Hospital Yogyakarta, the chosen cases are patients that already diagnosed ICD X : J-4-17-III (Chronic Obstructive Pulmonary Disease). Result : The result of unit cost calculation on Chronic Obstructive Pulmonary Disease patient with ABC method is Rp 4.851.150,00 consist of direct cost Rp 1.735.050,00 and overhead cost Rp 3.116.100,00. According to unit cost calculation for Chronic Obstructive Pulmonary Disease patient it counts Rp 4.851.150,00 and has difference Rp 2.134.450,00 with real cost in Respira Lung Hospital Yogyakarta and Rp 1.442.814,00 with INA CBG’s fare. Keyword: Activity Based Costing (ABC), Chronic Obstructive Pulmonary Disease, Unit Cost

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