ANALISIS BIAYA SATUAN METODE ACTIVITY BASED COSTING DALAM EVALUASI TARIF PELAYANAN KESEHATAN DI ERA JKN (Studi Kasus Pasien Stroke di Rumah Sakit Kristen Mojowarno)

2016 ◽  
Vol 26 (1) ◽  
pp. 79
Author(s):  
. Soewatoen
Keyword(s):  
Unit Cost ◽  
Indirect Costs ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Stroke Patients ◽  
Severe Stroke ◽  
High Care ◽  
Mild Stroke ◽  
Christian Hospital ◽  
The Cost

Mojowarno Christian Hospital is an organization that is move in health services that produce multi-product, theratio of consumption of each product is different and significant indirect costs therefore needed to determine theservice tariff calculation of unit cost in the hospital with Activity Based Costing Method. The purpose of this studywas to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using theunit cost from Activity Based Costing method hospital compared with rates prevailing at the moment and ratesINA CBGs. This type of research is a qualitative case study. Based on calculations by the method of ActivityBased Costing obtained Unit Cost for Outpatient is Rp. 749.705, Unit Cost for Emergency Care Unit Mild Strokeis Rp 664.093;Medium Stroke Rp. 1.424.683, Severe Stroke Rp. 2.282.755,-. Unit Cost for Room type III MildStroke is Rp. 3.899.786, Medium Stroke Rp. 5.874.646, Severe Stroke Rp. 7.892.496; Unit Cost for Room type IIMild Stroke is Rp. 4.859.510, Medium Stroke Rp. 7.557.913, Severe Stroke Rp. 10.294.306; Unit Cost for Roomtype I Mild Stroke is Rp. 6.097.530, Medium Stroke Rp. 9.728.198, Severe Stroke Rp. 13.391.856; Unit Cost forVIP Room Mild Stroke is Rp. 10.953.150, Medium Stroke Rp. 18.240.533, Severe Stroke Rp. 25.540.906 ; UnitCost for High Care Unit Mild Stroke is Rp. 3.710.121, Medium Stroke Rp. 5.655.278, Severe StrokeRp. 9.477.309 and Unit Cost Intensive Care Unit Mild Stroke is Rp. 7.010.169, Medium Stroke Rp. 10.605.350,Severe Stroke Rp. 17.727.429,-.Each unit cost plus the cost of materials and direct labor costs, it can be seen thatthe cost of treatment of each disease severity have enough material price difference. It is because the higher theseverity of the disease makes the longer the treatment, the more use the service activities, and service facilities, itsmake the cost is higher. The comparison resoult showed that hospital rates prevailing at this time and the resultsof the calculation using the ABC method for stroke patients is higher than the rate of INA CBGs.

scholarly journals Costing of Cesarean Sections in a Government and a Non-Governmental Hospital in Cambodia—A Prerequisite for Efficient and Fair Comprehensive Obstetric Care

2020 ◽  
Vol 17 (21) ◽  
pp. 8085
Author(s):  
Eva Glaeser ◽  
Bart Jacobs ◽  
Bernd Appelt ◽  
Elias Engelking ◽  
Ir Por ◽  
...  
Keyword(s):  
Health Care Services ◽  
Public Hospital ◽  
Average Length ◽  
Unit Cost ◽  
Obstetric Care ◽  
Hospital Staff ◽  
Activity Based Costing ◽  
Middle Income ◽  
The Public ◽  
The Cost

Knowing the cost of health care services is a prerequisite for evidence-based management and decision making. However, only limited costing data is available in many low- and middle-income countries. With a substantially increasing number of facility-based births in Cambodia, costing data for efficient and fair resource allocation is required. This paper evaluates the costs for cesarean section (CS) at a public and a Non-Governmental (NGO) hospital in Cambodia in the year 2018. We performed a full and a marginal cost analysis, i.e., we developed a cost function and calculated the respective unit costs from the provider’s perspective. We distinguished fixed, step-fixed, and variable costs and followed an activity-based costing approach. The processes were determined by personal observation of CS-patients and all procedures; the resource consumption was calculated based on the existing accounting documentation, observations, and time-studies. Afterwards, we did a comparative analysis between the two hospitals and performed a sensitivity analysis, i.e., parameters were changed to cater for uncertainty. The public hospital performed 54 monthly CS with an average length of stay (ALOS) of 7.4 days, compared to 18 monthly CS with an ALOS of 3.4 days at the NGO hospital. Staff members at the NGO hospital invest more time per patient. The cost per CS at the current patient numbers is US$470.03 at the public and US$683.23 at the NGO hospital. However, the unit cost at the NGO hospital would be less than at the public hospital if the patient numbers were the same. The study provides detailed costing data to inform decisionmakers and can be seen as a steppingstone for further costing exercises.

Improving Manufacturing Management with Activity Based Costing

2012 ◽  
Vol 472-475 ◽  
pp. 2494-2501 ◽  
Author(s):  
Michael L. Werner ◽  
Fu Yuan Xu
Keyword(s):  
Financial Reporting ◽  
Cost Savings ◽  
Indirect Costs ◽  
Labor Cost ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Product Cost ◽  
Manufacturing Enterprises ◽  
Product Costing ◽  
Product Costs

The calculation of product cost in modern manufacturing enterprises includes assigning direct costs and indirect costs (overhead) to products. Direct material and direct labor costs can be traced to individual products or batches of products. However, because overhead is an indirect cost and benefits more than one product, it is difficult if not impossible to determine the true overhead cost associated with the overhead resources consumed to manufacture individual products produced. The factory resources included in overhead are an important component of manufacturing product. Overhead costs have traditionally been allocated to products using allocation bases which are correlated to the incurrence of cost such as direct labor hours, direct labor cost, or machine hours using one or few plant-wide allocation base for this purpose. The resulting product costs are used for external financial reporting and are also often used internally as a source of information for management decisions. The information provided by traditional cost systems is often so inaccurate it causes managers to do the wrong things. Further, traditional product costing offers little help to managers in their efforts to reduce costs. Activity based costing is a technique that allocates cost based on activities and volumes that cause cost. The use of these cost causes, called cost drivers, significantly increases product cost accuracy and also encourages managers to take cost-cutting actions that result in true cost savings to the firm. This paper will explore activity based costing and how it can help manufacturers to increase product cost accuracy and to reduce costs.

scholarly journals Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

2015 ◽  
Vol 8 (1) ◽  
pp. 165 ◽  
Author(s):  
Mahdi Javid ◽  
Mohammad Hadian ◽  
Hossein Ghaderi ◽  
Shahram Ghaffari ◽  
Masoud Salehi
Keyword(s):  
Unit Cost ◽  
Cost Price ◽  
Medical Services ◽  
Cost Calculation ◽  
Accounting System ◽  
Activity Based Costing ◽  
Hospital Managers ◽  
Cost System ◽  
Abc Method ◽  
The Cost

<p><strong>BACKGROUND:</strong> Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system.</p> <p><strong>OBJECTIVE:</strong> This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎</p> <p><strong>METHODS:</strong> This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎</p> <p><strong>RESULTS:</strong> The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the MAJOR COST COMPONENTS.</p> <p><strong>CONCLUSION:</strong> By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.<strong></strong></p>

scholarly journals Calculation of Unit Cost School Information System Development using ABC (Activity Based Costing) Method

2020 ◽  
Vol 3 ◽  
pp. 307-313
Author(s):  
Muhammad Fahson Hakim ◽  
Ahmad Sirojun Nuha ◽  
Widya Aini Lathifah ◽  
M. Ainul Yaqin
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Goods And Services ◽  
Management Concepts ◽  
The Government ◽  
The Cost

In developing an information system the school must determine a strategy in its development. Look for managers who are reliable in making decisions that are oriented to reliable development. One of the proper management concepts is cost accuracy. Accuracy of charging costs on cost objects is very important for users of cost information. Beside the accuracy, it is also needed to find out the cost per unit needed in the information system. This is intended to have a price benchmark for the development of information systems in the future. In this study the unit cost calculation uses the ABC (Activity Based Costing) method which emphasizes the cost calculation for the activities involved. The allocation of costs is based on salary data from trusted institutions, namely the Pedoman Standard Minimal 2019 by INKINDO. The results of this study get a total cost value of 18.407.082,00while the cost of each complexity is 5,301.00 with the standard cost of procurement of goods and services issued by the government and several survey institutions.

scholarly journals Research on Rural Highway Project Construction Management and Maintenance

2021 ◽  
Vol 4 (4) ◽  
pp. 178-185
Author(s):  
Fei Shan
Keyword(s):  
Cost Control ◽  
Indirect Costs ◽  
Road Maintenance ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Actual Case ◽  
Management Fees ◽  
Project Construction ◽  
New Ideas ◽  
Rural Highway

In this paper, combined with an actual case project, activity-based costing is used to analyze the labor costs, material costs, and the corresponding indirect costs (such as site management fees and taxes) where each cost is analyzed in detailed. Through quantitative comparison, it further determines which business activities are the key cost control objects and proposes targeted implementation plans for actual cost management in the future in order to provide new ideas for improving the implementation efficiency in addition to a reasonable cost control of highway engineering projects. At the same time, through analyzing the situation of highways, different maintenance modes are compared to put forward a more perfect rural road maintenance and management mode.

scholarly journals Pemanfaatan Metode Activity Based Costing Dalam Sistem Informasi Akuntansi Penentuan Biaya Pada Bengkel Muji Jaya

2021 ◽  
Vol 1 (2) ◽  
pp. 113-122
Author(s):  
Sukemi Kamto Sudibyo ◽  
Fitri Puji Astuti
Keyword(s):  
Accounting Information ◽  
Financial Statements ◽  
The Body ◽  
Raw Material ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Accounting Information System ◽  
Repair Costs ◽  
Long Time ◽  
The Cost

The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately. From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities.   Keywords: estimation, cost, activity based costing

scholarly journals Analisis Perhitungan Biaya Penambangan Batu Silika Pada Departemen Tambang PT Semen Padang

2011 ◽  
Vol 10 (1) ◽  
pp. 93
Author(s):  
Prasticia chandra Dewi
Keyword(s):  
Raw Materials ◽  
Research Result ◽  
Indirect Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Cement Production ◽  
Cost Calculations ◽  
Current Price ◽  
Cement Manufacturing ◽  
The Cost

Cement manufacturing is consisting of four components that are limestone with the percent composition of 70%, iron sand 10%, silica 10%, and clay 10%. Source of major raw materials for cement production in PT Semen Padang are limestone and silica. The mining process is involving various costs such as direct costs, indirect costs, overhead costs, etc. Therefore, cost calculations needed to determine the selling price of produced silica. In calculating the cost of production considered various aspects, such as operating costs, material costs, labor costs. So that, it can determine cost of goods production. The research objective is calculating cost of goods manufacturing the silica. Benefit of the research for PT Semen Padang is describing cost of goods production in determining cost of goods sold. Cost of goods production that resulted for silica mining is IDR 58.000 per ton, while internal price of silica is IDR 53.851 per ton. Research result is show that there is difference between results based on Full costing method with current price. This shows that several other factors is necessary considered in calculating the cost of goods production. Keywords: Mining, silica, cost of goods production

Improving the process of allocating indirect costs to the cost of production (works, services) of industrial enterprises

2021 ◽  
pp. 179-184
Author(s):  
И.Е. Мизиковский
Keyword(s):  
Decision Making ◽  
Indirect Costs ◽  
Production Costs ◽  
Management Decision ◽  
Activity Based Costing ◽  
Information Base ◽  
Industrial Enterprises ◽  
Management Decision Making ◽  
Cost Of Production ◽  
The Cost

Статья посвящена вопросам совершенствования распределения косвенных затрат на производство на себестоимость продукции (работ, услуг) промышленных предприятий, повышения точности показателей, инкорпорируемых в информационное пространство принятия управленческих решений. Разделение косвенных затрат на основные затраты (расходы на содержание и эксплуатацию оборудования) и накладные (административно-управленческие расходы), выбор соответствующих им драйверов, позволяют в значительной степени повысить точность калькуляционных результатов и эффективность экономических расчетов в целом. Целью исследования явилась разработка методики, позволяющей оптимизировать процесс калькулирования себестоимости продукции промышленного предприятия, обеспечить формирование результативной информационной базы выработки управленческих воздействий со стороны лиц, принимающих управленческие решения. Исследование проводилось с применением функционально-процессного и системного подходов к изучению традиционных бухгалтерских (управленческих) практик распределения косвенных затрат. Исследованы традиционный и предлагаемый способы распределения косвенных расходов, проведено сопоставление их результатов, сделаны выводы о перспективах внедрения элементов метода «Activity-based costing (ABC)» на исследуемых предприятиях. The article is devoted to the issues of improving the distribution of indirect production costs to the cost of production (labor, services) of industrial enterprises, improving the accuracy of indicators incorporated in the information space of management decision-making. The division of indirect costs into basic costs (maintenance and operation of equipment) and overhead costs (administrative and management costs), the choice of appropriate drivers, can significantly improve the accuracy of calculation results and the efficiency of economic calculations in general. The purpose of the study was to develop a methodology that allows optimizing the process of calculating the cost of production of an industrial enterprise, to ensure the formation of an effective information base for the development of management actions on the part of management decision makers. The study was carried out using functional-process and system approaches to the study of traditional accounting (management) practices for the distribution of indirect expenses. The traditional and proposed methods of distributing indirect costs are studied, their results are compared, and conclusions are drawn about the prospects for implementing elements of the «Activity-based costing (ABC)» method at the enterprises under study. Cost of production, industrial enterprises, calculation, activity-based costing, indirect costs, value stream, information base of management decision-making

scholarly journals Perhitungan Unit Cost Pengembangan Sistem Informasi Pondok Pesantren Dengan Metode ABC (Activity Based Costing)

2020 ◽  
Vol 5 (2) ◽  
pp. 205
Author(s):  
Muhammad Ainul Yaqin ◽  
Muhammad Bagus Wicaksono ◽  
Derida Elfraim Falahian ◽  
Eryan Rachman Hakim
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Boarding Schools ◽  
Quantitative Approach ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Management Concepts ◽  
The Cost

The purpose of this study is to describe and calculate the unit cost in developing the information system for Islamic boarding schools. This research uses a descriptive-quantitative approach. Data collection methods are observation and documentation. The descriptive approach in this study is used to analyze and interpret the data from observations and documentation that have been collected, while the quantitative approach in this study is used to explain the nominal unit cost calculation using the ABC (Activity Based Costing) method. In every development of an information system, the costs required are quite a lot and have several complex parameters, so that one of the management concepts is needed, namely cost accuracy. This becomes important for users of cost information to determine the cost effectiveness used by each unit as well as a reference price in further information system development, in this case the cost of developing an information system for Islamic boarding schools. The method we use in calculating unit costs is ABC (Activity Based Costing), where the calculation system charges costs for each activity involved before calculating product costs. The number of activities in developing a software or information system makes this method suitable to be applied in cost accuracy. The standard benchmark for the cost of procuring goods and services in this study is in accordance with government regulations and several observations, while the amount of salary costs follows the 2019 Minimum Standard Guidelines issued by INKINDO (National Association of Indonesian Consultants). The results of this study show that in developing the information system for Islamic boarding schools, the total cost required is Rp. 79,100,000.00 with a unit cost of Rp. 17,673,607.35.

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