Unit Cost Calculation as a Role of Cost Containment at Central Surgery Installation of Hospital X

Setya Haksama

2017

Abstract

In regards to good health development services in terms of budgeting and financing, not all hospitals, such as hospital X, have data on the production cost of services as thebasis for determining the tariffs, because this has not been calculated based on unit cost. The unit cost calculation of services in Central Surgery Installation (CSI) Hospital X is the main purpose in this research, which used a cross-sectional with descriptive observational approach and analysed using Activity-Based Costing (ABC) method. The results showed that the unit cost calculation was divided based on eight qualifications of operation in minimum and maximum unit cost intervals, as follows: (1) Minor: IDR 1.320.206 - IDR 2.805.815, (2) Moderate: IDR 2.057.070 - IDR 2.733.284, (3) Major: IDR 2.408.011 - IDR 3.995.652, (4) First Major: IDR 2,228,755 - IDR 4,759,747, (5) Second Major: IDR 1.727.593 - IDR 5,523,273, (6) Third Major: IDR 3,049,093 - IDR 7,099,322, (7) Fourth Major: IDR 6,176,461 - IDR 7,512,786, (8) Fifth Major: IDR 1,711,223 - IDR 9,439,909. The existence of the unit cost calculations assists management to make accurate decisions on budgeting and cost planning; hopefully,it can be developedin an integrated system for recording and reporting

Paper Citation

in Harvard Style

Haksama S. (2017). Unit Cost Calculation as a Role of Cost Containment at Central Surgery Installation of Hospital X.In Proceedings of the 4th Annual Meeting of the Indonesian Health Economics Association - Volume 1: INAHEA, ISBN 978-989-758-335-3, pages 252-256. DOI: 10.5220/0007028202520256

in Bibtex Style

@conference{inahea17,
author={Setya Haksama},
title={Unit Cost Calculation as a Role of Cost Containment at Central Surgery Installation of Hospital X},
booktitle={Proceedings of the 4th Annual Meeting of the Indonesian Health Economics Association - Volume 1: INAHEA,},
year={2017},
pages={252-256},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007028202520256},
isbn={978-989-758-335-3},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Annual Meeting of the Indonesian Health Economics Association - Volume 1: INAHEA,
TI - Unit Cost Calculation as a Role of Cost Containment at Central Surgery Installation of Hospital X
SN - 978-989-758-335-3
AU - Haksama S.
PY - 2017
SP - 252
EP - 256
DO - 10.5220/0007028202520256