PENENTUAN BIAYA OPERASI CAESAR PADA RS. ABC BERDASARKAN METODE ACTIVITY BASED COSTING

• Main Authors: , GRESIKA BUNGA SYLVANA, , Dr. Hardo Basuki, M.Soc.Sc., CSA
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/120344/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60368
• Institution: Universitas Gadjah Mada

To determine the cost of production, there are many hospitals use traditional cost accounting. On the other hand, the determination of the costs on a product or service with traditional or conventional methods actually give a distorted cost information. This distortion occurs because allocated costs resulting in inaccurate cost determination errors, decision-making, planning, and control. This ultimately resulted in the hospital setting fees too low or too high compared to the actual cost appears to generate the service. Inaccurate cost information makes hospital management wrong in taking the decision on tariffs and do profitability analysis. In order to minimize the distortion, traditional cost accounting systems can be replaced with activity based costing systems. An accurate cost information of caesar operation is important because it can affect the decision making and analyze the level of profitability. Based on that, caesar operation service needs more accurate cost calculation by activity based costing.