Estimating the Unit Cost of Non Capitation

RM Riadi, Gusnardi Gusnardi

Abstract

The purpose of this study was to analyse the determination of the cost of hospitalization in the General Public Hospital Arifin Achmad, Riau Province. This study is a descriptive analytical cross sectional one carried out to calculate the cost of service through the use of activity based technique and the data relating to the year 2015. The research result showed that the strategy of determining Activity Based Costing (ABC) need to be calculated through cost driver of each department. For unit cost of service, it can be calculated through identification clinical pathway and it also can be used as base unit cost of outpatient and also called as non-capitation cost units. The use current unit cost at it hospital till today is by adopting with similar hospital rates. As an implication, there is no conformity between the costs incurred at the prevailing tariff. The results showed that the use of ABC system model on tariff determination was appropriate at it Hospital. At least, there are a recalculation of the costs incurred by the level of service provided to the patient and as results the hospital income becoming increase if compared to the previous unit cost.

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Paper Citation


in Harvard Style

Riadi R. and Gusnardi G. (2017). Estimating the Unit Cost of Non Capitation.In Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE, ISBN 978-989-758-308-7, pages 607-616. DOI: 10.5220/0006890406070616


in Bibtex Style

@conference{iceee17,
author={RM Riadi and Gusnardi Gusnardi},
title={Estimating the Unit Cost of Non Capitation},
booktitle={Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,},
year={2017},
pages={607-616},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0006890406070616},
isbn={978-989-758-308-7},
}


in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,
TI - Estimating the Unit Cost of Non Capitation
SN - 978-989-758-308-7
AU - Riadi R.
AU - Gusnardi G.
PY - 2017
SP - 607
EP - 616
DO - 10.5220/0006890406070616