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Research Article

JCDR. 2021; 12(2): 350-358

The Application of Activity Based Costing Model to Calculates The Unit Cost Services In a Hospital

Firman Pribadi, Rizal Yaya, Caesar Marga Putri.


For welcoming the era of Universal Coverage in 2019, Indonesia has encouraged hospitals to be able to determine their service costs properly without being distorted, as happened in traditional costing models. This study aims to examine service costs in hospitals based on the Activity Based Costing method. The accurate calculation of the costs will encourage fair tariffs for patients and other payers, such as BPJS or other health insurance. The results of this study show that the service costs in the ORIF surgery of Femoral Shaft Fracture based on the calculation of the unit cost using the ABC method are about 10% lower than that based on the traditional hospital’s costing method. This study concludes that the ABC method provides a fairer calculation of service costs for patients, according to facilities, processes (treatment activities), and the use of resources during the treatment. Since this ABC method eliminates useless activities that can trigger more costs, effectiveness and efficiency can be achieved to support the cost control and quality control in hospitals

Key words: Activity Based Costing, Unit Cost, Costs of Health Services

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