TANTANGAN DAN PELUANG PENERAPAN ACTIVITY-BASED COSTING UNTUK EFISIENSI PELAYANAN KESEHATAN DI RUMAH SAKIT

Rangkuti, May Hana Bilqis
Lubis, Yeti Meliany
Sinuhaji, Simpati Mellyginta

JURNAL KELUARGA SEHAT SEJAHTERA
Vol 23 No 1 (2025): JURNAL KELUARGA SEHAT SEJAHTERA

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.