PENENTUAN UNIT COST PAKET PELAYANAN GAWAT DARURAT KEBIDANAN BERDASARKAN SISTEM ABC ( STUDI KASUS : RUMAH SAKIT UMUM DAERAH CIBABAT, CIMAHI
<b>Abstract :</b><p align=\"justify\">One of strategic factors which influence level of the hospital competitiveness are pricing cost decision and type of hospital servicing. Pricing and operational cost allocation often as an obstacle in hospital management. <br />...
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| Format: | Theses |
| Language: | Indonesia |
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| Online Access: | https://digilib.itb.ac.id/gdl/view/4665 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | <b>Abstract :</b><p align=\"justify\">One of strategic factors which influence level of the hospital competitiveness are pricing cost decision and type of hospital servicing. Pricing and operational cost allocation often as an obstacle in hospital management. <br />
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The using of Activity-Based Costing (ABC) system provide more accurate cost information. This system traces activities have been passed by the product included resource consumption and hospital servicing. Hospital obstetric emergencies service is a standard for other hospital services. <br />
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The object of this study is a District General Hospital which subsidized by government which determining its production cost by double distribution method in year 1992/1993 with adjustment of the inflation rate. <br />
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This study has concluded there frailty in pricing and unit cost, for determining of unit cost of the obstetric emergencies service in Cibabat hospital by using ABC system is better. <br />
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The recommendation for hospital management is to compare on the level of the accuracy, practically, and simplexes between ABC system and double distribution, so that unit cost could be determine at regular periods. |
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