Home|Journals|Articles by Year

Directory for Medical Articles

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.


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

Full-text options

Share this Article

Online Article Submission
• ejmanager.com
• ojshosting.net

Do you want to use OJS for your journal ?
work with an experienced partner

Review(er)s Central
About BiblioMed
License Information
Terms & Conditions
Privacy Policy
Contact Us

The articles in Bibliomed are open access articles licensed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (https://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted, non-commercial use, distribution and reproduction in any medium, provided the work is properly cited.