<![CDATA[The research purpose is to find out extent to which the application of actifity based costing (ABC) as an auxiliary apparatus management in order to the tariff is service inpatient ward to increase a competitive advantage in the hospital. This research using a method of quantitative descriptive then analyzed by activity based costing. Next comparing the fare long with the new rate based on fee-based costing activity. Then compare the new rate with the fare of another hospital in Blitar. There is a difference result of the calculation rate inpatient service using ABC method and the traditional method. The ABC method propose a hospital tariff in an effective and effecient rate, hencer it will enhance the hospital competitive advantage to other similiar institution]]>
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