<![CDATA[Objective: Transcranial Magnetic Stimulation (TMS ) is widely used in health centers in Indonesia because its non-invasive and increase patient stroke preferences in choosing therapy. However, TMS service has not been studied based on unit cost. Therefore, in this study we will analyze unit costs based on the Time Driven Activity Based Cost (TDABC) method of TMS services to find out the difference with the TMS current rates in Sri Husada Clinic and the difference with Indonesia’s Case Based Group (INA-CBG’s) for be more accurate cost calculations. Method: Qualitative research type, a case study research, calculating the Unit Cost of TMS and a prospective observational research design. The study uses primary data and secondary financial data in Sri Husada Clinic between March 2022 to February 2023 to calculate the cost of TMS using TDABC. Result: Unit cost for TMS using the TDABC method is IDR. 224,446.00. TMS service current rate in Sri Husada Clinic is IDR. 250,000 .00 and INACBGs is IDR 238,724 .00. The difference with the current rates is IDR 25,554 .00 (10.2%) and the difference with INACBG is IDR14,258.,00 (5.9%). Conclusion: Unit cost calculations using the TDABC method for TMS is lower than current rate and INACBG. TDABC method can produce more accurate cost estimates. The result will differences and the need further analysis dependent activity and availability to other service.]]>
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