Analysis of Cost Calculation System at X Hospital based on Traditional Costing and Time Driven Activity based Costing: Study at Unit Cost Hemodialysis Services

Novia Rizki, Dwi Hartanti

2018

Abstract

The purpose of this research was to show an analysis of unit cost calculation based on traditional costing and time driven activity based costing methods and also to analyze costs and benefits of time driven activity based costing method’s implementation at X Hospital. This Hospital was chosen as a sample because it does not have a good cost system yet so far. X Hospital uses tariff which is determined by the regional government. This study was conducted using qualitative and study case approach. It focused on the unit cost of hemodialysis services at X Hospital. The result of the study showed that unit cost calculation using time driven activity based costing is higher than by using traditional costing. Both methods used a different driver, in which traditional costing method used the number of patients driver and time driven activity based costing method used time as driver. Time driven activity based costing system reflected more the activities that are consumed by hemodialysis services, and more importantly, human resources of X Hospital are ready to implement this method.

Paper Citation

in Harvard Style

Rizki N. and Hartanti D. (2018). Analysis of Cost Calculation System at X Hospital based on Traditional Costing and Time Driven Activity based Costing: Study at Unit Cost Hemodialysis Services.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1079-1084. DOI: 10.5220/0009504010791084

in Bibtex Style

@conference{unicees18,
author={Novia Rizki and Dwi Hartanti},
title={Analysis of Cost Calculation System at X Hospital based on Traditional Costing and Time Driven Activity based Costing: Study at Unit Cost Hemodialysis Services},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1079-1084},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009504010791084},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Analysis of Cost Calculation System at X Hospital based on Traditional Costing and Time Driven Activity based Costing: Study at Unit Cost Hemodialysis Services
SN - 978-989-758-432-9
AU - Rizki N.
AU - Hartanti D.
PY - 2018
SP - 1079
EP - 1084
DO - 10.5220/0009504010791084