#TITLE_ALTERNATIVE#

• Main Author: ARBIANDI SUPARMAN (NIM 19005028); Pembimbing : Isrochmani, MAcc., REZA
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/13078
• Institution: Institut Teknologi Bandung

The research is held at Rumah Sakit Umum Daerah (RSUD) Cideres, a public hospital that is owned by the local government of Majalengka that runs their business in giving health service to the public, especially to Malajengka residents. In 2009 the management of RSUD Cideres is planning to propose tariff revision to the local government of Majalengka, because the last tariff revision which was made in 2004 is no longer suitable to the the current economic conditions.<p> The writer would like to help the management of RSUD Cideres to calculate the unit cost as a basic consideration in proposing tariff revision to the local government of Majalengka, tentatively due to be submitted in 2009. But because of the time limitation, the writer can only calculate the unit cost of the Inpatient Unit. This unit was chosen because it contributes almost 36% on the 2007 total RSUD Cideres revenue. There are 7 rooms with 5 classes in the Inpatient Unit at RSUD Cideres. To calculate the unit cost for each class, the writer uses Activity-Base Costing calculation, this calculation chosen because ABC can give more accurate and reliable cost calculation than the traditional cost calculation, especially for the calculation with numerous costs to be count.<p>In calculating the unit cost using ABC calculation, the cost that incurred in the Inpatient Unit is grouped into 10 cost-allocation base. After calculating the expense from each calculation base, the cost is charged to each class using the cost driver. All the expenses incurred in every class are then divided by the total number of beds occupied in 2007 (from each class) to get the expense/unit for in every class. The expense/unit then calculated to get the total unit cost for every class in the Inpatient Unit.<p> The total unit costs for every class using the ABC calculation are; VIP class Rp159.968, Utama class Rp109.997, Class I Rp74.966, Class II Rp63.852 and Class III Rp44.535. from the result, only VIP Class, Utama Class, and Class I that still making profit to the hospital, and it is bad because the total bed occupied from them is very small if it compare to the others two classes have. It also seen if we calculate the gap by multiply the profit/loss from every class with its total bed occupied, the result is that the hospital is suffering loss for Rp80.765.831. This is a sign for the management of RSUD Cideres to start making revision on their room rate tariff.<p> There are two recommendations for the management of RSUD Cideres, increasing the room rate tariff for the classes that still gaining profit or increasing the tariff for the classes that already suffering loss. Base on the target market consideration, the first recommendation is more feasible because the target market for he VIP Class, Utama Class, and Class I is for wealthier people which more affordable with the increase of the room rate tariff.