Text
(Skripsi) Penerapan tarif jasa rawat inap berdasarkan activity based costing pada rs xyz tahun 2012-2016
This research aims to found out how the determination of inpatient tariff at RS. XYZ by using activity-based costing system and to determine whether there are differences at RS. XYZ using traditional accounting system and activity based costing system. And to provide information about activity-based costing system in its application throughout the hospital in providing healt services. This research was conducted at RS. XYZ located in Bekasi Barat, West Java. The method of analysis used in this research is by using comparative description method is a method that copares the tariff of inpatient services using traditional accounting system and activity based costing system.the data of this research is obtained form observation, interview, and documentation with general section, financial section, medical service section, and nutrition section.
The results showed that the calculation of inpatient tarif using Activity Based Costing system is lower than inpatient tarif using traditional accounting system that has been determined by the RS.XYZ. So that Activity Based Costing System has been able to allocate the cost of activity to each room appropriately based on the activity used.
Tidak tersedia versi lain