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Penetapan Harga Pokok dan Tarif Kamar Rawat Inap (Studi Kasus pada RS TK. II Pelamonia Makassar)


Nurawalia M.


Abstrak :

Nurawalia M. Determination of Cost and Inpatient Room Rates (Case Study in RS Tk. II Pelamonia Makassar). (Syamsinar and Samsul Bahri)
The purpose of this research is to establish the cost and rates of inpatient room by using the contemporary methods. The analytical method used is quantitative descriptive method, in this case is the activity based costing (ABC) system. The result of applying the ABC method obtained value the cost per type of inpatient room in hospital are as follows: VIP class Rp. 409.538; Class I Rp. 348.074; class II Rp. 348.074 and class III Rp. 283.134. The inpatient room rates per day for VIP class Rp. 470.969; Class I Rp. 382.882; class II Rp. 340.760 and class III Rp. 286.206.


Kata Kunci : cost, activity based costing, inpatient room rates



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