OPTIMALISASI COST RECOVERY RATE BERDASARKAN BIAYA SATUAN MENGGUNAKAN METODE ACTIVITY BASED COSTING

Arifah Ridhatul Aini, - and Thinni Nurul Rochmah, - (2013) OPTIMALISASI COST RECOVERY RATE BERDASARKAN BIAYA SATUAN MENGGUNAKAN METODE ACTIVITY BASED COSTING. Jurnal Administrasi Kesehatan Indonesia, 1 (2). pp. 175-181. ISSN 2540-9301

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Abstract

A fair price is one main factor that should be owned by organization which will affect the Cost Recovery Rate (CRR). Cost Recovery Rate in Functional Services Unit of Conservation in FKG UA Teeth and Mouth Hospital (RSGM FKG UA) in 2012 was only 81,57%. This research aimed to analyzed cost recovery rate optimization based on unit cost calculation using activity based costing method. The results showed that the number of most frequently conducted in RSGM FKG UA was Teeth Filling in class III/IV /VI around 373 patients (the unit cost was Rp 57.282,00).The least frequently conducted was Pulpectomy (there were only 11 patients with unit cost Rp 89.078,00). This study concluded that CRR optimization can be done by (a) evaluate the tariff, number of services, and considering the cost efficiency in RSGM FKG UA.

Item Type: Article
Uncontrolled Keywords: Activity Based Costing, Cost Recovery Rate
Subjects: R Medicine
Divisions: 10. Fakultas Kesehatan Masyarakat > Administrasi Kebijakan Kesehatan
Creators:
CreatorsNIM
Arifah Ridhatul Aini, --
Thinni Nurul Rochmah, -NIDN0011026501
Depositing User: Tn Chusnul Chuluq
Date Deposited: 17 Nov 2022 08:00
Last Modified: 15 Apr 2023 06:08
URI: http://repository.unair.ac.id/id/eprint/118741
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