JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit)
Vol. 6 No. 1 (2017): April 2017

Analisis Unit Cost Sectio Caesaria dengan Metode Activity Based Costing di Rumah Sakit Bhayangkara Yogyakarta

Tsalisah Damayanti (Rumah Sakit Bhayangkara Yogyakarta)

Article Info

Publish Date
20 Apr 2017

Abstract

This study aims to analyze the unit cost of sectio Caesaria by ABC method, second to analyze the differences between the unit cost calculation of Sectio Caesaria by ABC method with applied cost. Unit cost analysis was conducted at Sectio Caesaria procedure without comorbidities or complications. Data that used in the form of primary data interviews with specialists Obgyn and secondary data financial data and hospitals profiles. The result of the calculation of unit cost of Sectio Caesaria service through Activity Based Costing approach is still lower than INA CBG’s tariff.

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Journal Info
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit)
Website

Abbrev

jmmr

Publisher

Universitas Muhammadiyah Yogyakarta

Subject

Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health

Description

JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) focuses on the research and research review related to hospital management that is relevant to the development of the theory and practice of hospital management in Indonesia and Southeast Asia. Focus on hospital management (but not limited) to ...