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calculated the unit cost, but is still not rational. The
rationality level of the tariffs has many viewpoints,
such as the current rate being too expensive or too
low. Both conditions lead to different consequences.
If the current rate is too expensive, what the
consumer pays is not comparable with the output
obtained. Similarly, the lower rate could lead to the
hospital as a healthcare provider not reaching the
break-even point or even having a deficit
(Mulyadi,
2015). This situation should sensitize health care
providers to adopt a rational rate, in accordance with
the service received by consumers.
2 METHODS
This study was an observational study descriptive
and there was no treatment on the sample.
Observational study emphasizes on activities in the
field as a data source and a research approach in
data collection in the form of primary and
secondary data, such as financial reporting
documents, the traffic data, annual reports, internal
data and other data. Based on the time of the study,
the study design was cross-sectional because pf the
timing of data collection and information research
conducted at one particular time and then an
analysis of data using Activity-Based Costing.
The data analysis technique used was Activity-
Based Costing, which is a method for calculating the
cost of production used to provide cost information
for managers as a basis for making strategic
decisions and other actions that affect the capacity
and fixed costs
(Blocer et al, 2000). The stages of
accounting by Activity-Based Costing are as follows:
(1) identification of activities; (2) organize activities
into cost centers; (3) identification element of main
cost; (4) analysis of relationship between cost
activities; and (5) identify cost drivers
3 RESULT
The effective working time in one year was
calculated based on 2013, which determined the
total of the number of effective days of each month.
Effective days are work days which were already
reduced by holidays and national holidays. Number
of days effective in one year were then converted
into units of minutes. The result of the calculation of
time effective for one year, based on research,
showed working hours per day for eight hours with a
total time of 1,960 hours or 117,600 minutes.
Throughout 2013, there were 6,809 medical actions
undertaken operative in Central Surgery Installation,
which was divided into 12 rooms of CSI, so that at
each CSI room could serve 2-3 patients per day.
From the results of field observations, relevant data
area of Central Surgery Installation of 518m
2
were
obtained. Magnitude of spacious CSI rooms can be
divided into 12 rooms, each of 42 m
2
, except room
10. Direct costs related to the place of the medical
action operative are the fees charged to patients
when performing medical procedure operatives as
cost replacement incurred by the hospital for
procurement and the maintenance of buildings
(Fauziah et al, 2014). The building is assumed to
have a lifetime of 20 years, so the function of
building was considered normally in 20 years of life.
After knowing the entire procurement cost of space
in CSI, the cost center of the main Central Surgery
Installation (CSI) building will be delivered. Based
on calculating the cost center of the Central Surgery
Installation (CSI), obtained from Annual Investment
Cost, and the the calculation of depreciation costs of
buildings, we get the total cost center for Central
Surgery Installation (CSI) of IDR 389,042,092.88.
The costs of procurement for each operating room
obtained from the calculation of the cost center of
Central Surgery Installation (CSI) were divided by
the effective working hours per operating room in
minutes to obtain the cost per-minute on each
operating room, which were then multiplied by the
duration of action per operative medical treatment.
The following is the calculation of the cost for
medical treatment operative place.
Note:
Effective : 245 days
Working Hours effective : 245 days x 8 hours x 60
minutes = 117 600 min
Cost center of the building : IDR 389,042,092.88
Then the cost of space per :IDR 389,042,092.88
/117 600
: IDR 3308.18
Furthermore, the cost will be multiplied by the
length of each operative medical treatment in CSI.
Human Resources (HR) is composed of medical
personnel, both specialist doctors, general
practitioners, nurses and other medical personnel,
who perform operative medical procedures and non-
medical personnel involved indirectly in Central
Surgery Installation. Cost of Medical Consumables
per operative action of the medical pharmacy depot
parts were obtained from CSI. Consumable Cost
fees in the pharmaceutical depot in CSI were
different from the central pharmacy depot. In the
central pharmacy depot, using a software that shows
Unit Cost Calculation as a Role of Cost Containment at Central Surgery Installation of Hospital X
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