CALCULATION OF CAESAREAN SECTION SURGERY COST IN DR RAMELAN NAVAL HOSPITAL SURABAYA FOR THE YEAR 2014 USING TIME DRIVEN ACTIVITY BASED COSTING

DUHITA PANGESTUTI, 041113012 (2015) CALCULATION OF CAESAREAN SECTION SURGERY COST IN DR RAMELAN NAVAL HOSPITAL SURABAYA FOR THE YEAR 2014 USING TIME DRIVEN ACTIVITY BASED COSTING. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Hospital managers encouraged to provide better health services at a lower price. Accurate information of the operational cost including the allocation of each indirect cost will help the managers to decide the next steps to reach the target. Time- Driven Activity-Based Costing provides the most effective cost allocation by using actual time needed to perform each activity as the driver. Through case study, this research shows how to calculate time-driven activitybased costing of the caesarean section surgery in Dr Ramelan Naval Hospital Surabaya and provide new unit cost calculation that includes the indirect cost that has not yet to be determined before.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A. 361/15 Pan c
Uncontrolled Keywords: ACTIVITY-BASED COSTING; CESAREAN SECTION
Subjects: H Social Sciences > HG Finance
R Medicine > RG Gynecology and obstetrics > RG1-991 Gynecology and obstetrics > RG104-104.7 Operative gynecology
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
DUHITA PANGESTUTI, 041113012UNSPECIFIED
Contributors:
ContributionNameEmail
ContributorNoorlailie Soewarno, Dr. , S.E., M.B.A.,Ak., CMA., CAUNSPECIFIED
Depositing User: sukartini sukartini
Date Deposited: 18 Nov 2015 12:00
Last Modified: 12 Jun 2017 18:06
URI: http://repository.unair.ac.id/id/eprint/3654
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