Taufan, Ardy Muhammad and Marita, Marita (2016) ANALISIS TARIF KAMAR RAWAT INAP DENGAN MENERAPKAN METODE ABC PADA RSUD SLEMAN. Kajian Akuntansi, 11 (2). pp. 120-131. ISSN 1907-1442
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Abstract
This study aims to increase knowledge about the determination of service cost for hospitalization
by using activity based costing, can be made as a reference in setting service cost for
hospitalization at the hospital Sleman and as a means of comparison with rates of hospitalization
are set for this, as well as being one of the inputs which provides information on activity based
costing, especially in its application to a hospital whose main orientation is community service.
The research was conducted in Sleman District Hospital is located at JalanBhayangkara No. 48
Sleman, Yogyakarta Province.The results showed that of the calculation of hospitalization rates
by using activity based costing, when compared with the rates used by the hospital, the activity
based costing provides greater results for Class I, Class II, III and give smaller yield for VIP. This
is because the overhead charges on each product. In activity based costing, overhead costs
on each product is charged to a lot of cost driver. So in activity based costing, has been able to
allocate costs appropriately room kesetiap activities based on the consumption of each activity.
Keywords: Sevice Cost and Activity Based Costing
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Sevice Cost and Activity Based Costing |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 04:41 |
| Last Modified: | 20 Jun 2020 04:42 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22819 |
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