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All Journal JURNAL KELUARGA SEHAT SEJAHTERA
May Hana Bilqis Rangkuti
Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sumatera Utara, Medan, Indonesia
Health Professions Nursing Public Health Other

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TANTANGAN DAN PELUANG PENERAPAN ACTIVITY-BASED COSTING UNTUK EFISIENSI PELAYANAN KESEHATAN DI RUMAH SAKIT May Hana Bilqis Rangkuti; Yeti Meliany Lubis; Simpati Mellyginta Sinuhaji
Jurnal Keluarga Sehat Sejahtera Vol. 23 No. 1 (2025): JURNAL KELUARGA SEHAT SEJAHTERA
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jkss.v23i1.68298

Abstract

Hospitals face the challenge of delivering high-quality healthcare services while maintaining cost efficiency. One relevant managerial accounting approach is Activity-Based Costing (ABC), which allocates costs based on activities. This article examines the opportunities and challenges of implementing ABC in hospitals through a literature review of national and international journals, textbooks, and relevant regulations. The findings indicate that ABC can improve the accuracy of cost information, support cost control, and facilitate strategic decision-making. However, its implementation encounters obstacles such as the complexity of medical services, limited human resources, and the need for adequate information technology infrastructure.
Co-Authors Simpati Mellyginta Sinuhaji Yeti Meliany Lubis