<![CDATA[Hospitals are agencies within the government that are formed to provide health services to the community. Therefore, hospitals urgently need input in the form of complete information, for example unit cost. The current tariff still uses the traditional tariff and has never been calculated using the Activity Based Costing method until now. The purpose of this study is to find out the amount of unit cost of services using the Activity Based Costing (ABC) method in services at the Eye, Heart and Blood Vessels Poly and Children's Poly of Kudungga Hospital and to find out the relevance of the application of the Activity Based Costing (ABC) method in determining rates for Ophthal, Heart and Vascular Poly services and Pediatric Poly of Kudungga Hospital. The type of research used is qualitative descriptive. Based on the results of the unit cost calculation using the Activity Based Costing (ABC) method, it shows that most of the unit cost of services at the eye polyclinic at Kudungga Hospital is higher than the current rate except for fundus photo examinations and neurological procedures with lower rates. The unit cost results in heart and blood vessel poly services are higher than the rates set by Kudungga Hospital except for simple nursing care (polyclinic)/day, Rectal Toucher Procedure and Examination of specialist doctors/specialist dentists (new patients). And the results of the unit cost calculation at the children's polyclinic for all examination actions are higher than the rates applicable at Kudungga Hospital. This happens because the method method is able to allocate all costs based on the activities and cost drivers consumed by each service so that it produces more accurate costs and reflects the real cost of the service. The application of the relevant Activity Based Costing (ABC) method is used as the basis for determining service rates at Kudungga Hospital. This method is able to identify and allocate costs more appropriately according to the activities carried out, so that it can reduce the occurrence of cost distortions in determining service rates. Keywords: Unit Cost, Activity Based Costing (ABC), Tarif, Eye Poly, Heart and Blood Vessel Poly and Child Poly]]>
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