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Research Article

JCDR. 2021; 12(2): 342-349


Cost Volume Profit of Primary Healthcare in The National Health Coverage (JKN) Era

Lurianda Laras Widarini, Firman Pribadi.


Abstract

Aim: This study aims to do CVP analysis for primary care in the national health coverage (JKN) era and give recommendations for the primary care based on the results.
Methods: This study used CVP analysis. Firstly, we collected data and categorizedthem into fixed and variable costs. Then, we calculated the capital cost, unit cost, contribution margin, BEP, and income statement. After that an FGD was conducted to formulate steps to be carried out based on the results of the CVP analysis.
Results: In 2017-2019, we found that variable costs account for about 85% of the total costs while fixed costs cover about 15% of total costs. Annually, there is an increase in unit costs of BPJS patient service. The BPJS patient visits from 2017 to 2019 are always below the BEP in unit. Profit earned from BPJS decreases annually. The FGD revealed three main themes: the efforts to increase the efficiency and effectivity of BPJS patient service, the efforts to increase income and visit of non-BPJS patient service, and actual primary care conditions.
Conclusion: During 2017-2019, the primary healthcare gained profit with the capitation payment system based on the CVP analysis model. Our results provided cost information that can be used to make decision regarding to investment, partnership extension, and participant management. For BPJS, the results of this study can be used as an evaluation regarding to a capitation payment system at primary care.

Key words: BPJS; cost analysis; primary care; capitation; CVP analysis






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