Analisis Biaya Satuan (Unit Cost) Dengan Metode Activity Based Costing (ABC) (Studi Kasus di Poli Mata RSD Balung Kabupaten Jember)

  • Anis Tri Sugiyarti Bagian Administrasi dan Kebijakan Kesehatan, Fakultas Kesehatan Masyarakat, Universitas Jember
  • Nuryadi Nuryadi
  • Christyana Sandra

Abstract

Hospital is a government environment agency stablished to provide health services to the community. Therefore, hospitals desperately need input in the form of complete information, about is cost of a unit (unit cost). RSD Balung Jember that are required to perform the calculation of unit costs (unit cost) by of activity based costing (ABC) method. The purpose research is the calculation of unit costs (unit cost) by of activity based costing (ABC) method in Eyes at RSD Balung Jember. These research used descriptive with case study. Results sowed that, extraction corpus alienum Rp. 42.695; epilasi eyelash Rp. 36.579; incisi hordeolum or chalazion Rp. 41.956; tonometri Rp. 19.883; funduscopy Rp. 39.642; fluorosence Rp. 41.200; slyt lamp Rp. 14.119; visus Rp. 13.674; eye irrigation Rp. 60.544; extraction granuloma and ptyrigium Rp. 63.685; lift statches Rp. 36.507; anel test Rp. 60.288; prescription glasses Rp. 30.249; colour blind test Rp. 17.332; and health KIR Rp. 17.332;.The type of action that has a unit cost above tariff is funduscopy, fluorosence, lift stitches, anel test, and prescription glasses, while under the tariff is the extraction corpus alienum, epilasi eyelash, incisi hordeolum or chalazion, tonometri, slyt lamp, visus, eye irrigation, extraction granuloma and ptyrigium, color blind tests and health KIR.

Keywords: Unit Cost, Activity Based Costing (ABC)

Published
2013-09-01
How to Cite
SUGIYARTI, Anis Tri; NURYADI, Nuryadi; SANDRA, Christyana. Analisis Biaya Satuan (Unit Cost) Dengan Metode Activity Based Costing (ABC) (Studi Kasus di Poli Mata RSD Balung Kabupaten Jember). Pustaka Kesehatan, [S.l.], v. 1, n. 1, p. 7-14, sep. 2013. ISSN 2355-178X. Available at: <https://jurnal.unej.ac.id/index.php/JPK/article/view/491>. Date accessed: 24 jan. 2020.
Section
Articles