Implementation of Activity-Based Costing on Inpatient Care Rates at the Regional General Hospital of West Muna Regency
Keywords:Activity Based Costing, Regional General Hospital, Service Rates
This study aims to determine the Application of Activity Based Costing at Inpatient Service Rates at the Regional Public Hospital in West Muna Regency. Sources of data used are primary data and secondary data. Methods of data collection using interviews, literature study, and documentation. The analytical method in this study is a comparative analysis method that presents and compares the method of determining hospital service costs that have been implemented by hospitals using Activity Based Costing (ABC). The results of the study show that inpatient service rates with an Activity Based Costing approach provide results that are by the activities charged. From the results of calculating inpatient service rates using the Activity Costing method when compared to the current inpatient rates at West Muna Hospital, the ABC method provides more expensive results. The difference that occurs between the rates of inpatient services that apply in this hospital and the ABC method, is caused by the imposition of overhead costs on each product.
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