Sustainable : Jurnal Akuntansi
Vol 3 No 2 (2023): Volume 3, No.2 November 2023

DETERMINE THE UNIT COST OF SECTION CAESAREA DELIVERY AT KENDANGSARI MERR MOTHER AND CHILD HOSPITAL SURABAYA

Ratnasari, Yuni (Unknown)
Marina, Anna (Unknown)
Desipradani, Gita (Unknown)



Article Info

Publish Date
10 Dec 2023

Abstract

ABSTRACT This study aims to determine the unit cost of cesarean section delivery at Kendangsari Merr Mother and Child Hospital Surabaya using the activity-based costing system method. Researchers use a qualitative research approach. The results showed that the calculation of the unit cost of cesarean section delivery can detail several fees of one particular action service by tracing the activity activities that occur during the service process so that it is very minimal if there are unexpected costs that arise for the needs of the action. Keywords:: cesarean section delivery, unit cost

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Journal Info

Abbrev

sustainable

Publisher

Subject

Economics, Econometrics & Finance

Description

Tujuan dari jurnal SUSTAINABLE adalah untuk menyebarluaskan hasil penelitian terapan di bidang akuntansi, keuangan, dan perbankan. SUSTAINABLE difokuskan untuk menjadi jurnal yang menerbitkan artikel ilmiah hasil penelitian terapan baik oleh akademisi, praktisi, dan asosiasi profesi. SUSTAINABLE ...