Analysis of Determining Inpatient Room Rates Using The Activity Based Costing Method

Isna Ardila, Fira Annisa

Abstract


This study aims to determine the determination of inpatient room rates using the Activity Based Costing method at the Binjai Army Hospital and to determine the comparative difference in the amount of inpatient room rates at the Binjai Army Hospital using traditional cost accounting systems and Activity Based Costing. This research approach is comparative descriptive research. The research results show that calculating room rates using the Activity Based Costing method is carried out with several stages of activity identification, cost classification based on activity, identification of cost drivers, determination of rates per cost driver. The results of the comparison of determining room rates at the Binjai Army Hospital using the traditional method and Activity Based Costing showed different results in each room, where in the VIP and Class 1 room types the calculation using the Activity Based Costing method turned out to produce cheaper rates, whereas in calculating room rates using the ABC method for class II and class III room types produces more expensive calculations

Keywords


Activity Based Costing; Room Rates

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References


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