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Analisis penerapan activity based costing terhadap perhitungan biaya dan kebijakan penetapan harga pada perusahaan jasa pelayanan kesehatan : studi kasus rumah sakit Budhi Asih
This study discusses the application of activity-based costing method for calculating the cost of providing room service in the Budhi Asih hospital inpatient care installation and its effect on pricing policies of room rates per patient per day. This analysis is used to calculate the unit cost for each type of room in the Budhi Asih hospital inpatient care installation of VIP class, I, II, and III. The research data obtained from the hospital cost accounting system, observation, hospital financial reports, and interviews with hospital management. This study concluded that costs incurred to provide accommodation services in the inpatient installation are greater than the price or hospitalization rates charged to patients. This is because the hospital management to prioritize health care affordability to the public and because of a local government regulation pertaining to services charges for class III patients. Nevertheless, the hospital does not necessarily suffer losses owing to earn substantial income from tariffs act to patients outside the hospitalization rate per day.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6961 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Hospitals Price policy Cost accounting based costing Activuty |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 92 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |