scholarly journals Role of Direct Cost in Unit Cost Based on Activity-Based Costing in the Inpatient Room of the MS General Hospital

2020 ◽  
Author(s):  
Nuryadi ◽  
Widodo J. Pudjirahardjo
Keyword(s):  
General Hospital ◽  
Direct Cost ◽  
Unit Cost ◽  
Activity Based Costing

scholarly journals PERAN AKUNTANSI DI RUMAH SAKIT PEMERINTAH PASCA BADAN LAYANAN UMUM (BLU) DAN ADOPSI INDONESIAN CASE BASED GROUPS (INA-CBGS) (STUDI KASUS PADA RSUD DATU BERU TAKENGON)

2020 ◽  
Vol 4 (2) ◽  
pp. 275-298
Author(s):  
Ikhwan Noviardi
Keyword(s):  
Unit Cost ◽  
Medical Personnel ◽  
Structured Interview ◽  
Regional Hospital ◽  
Activity Based Costing ◽  
Purposive Sampling ◽  
Study Approach ◽  
Abc Method ◽  
Data Collection Technique

Abstract This study aims to discuss the role of accounting in the Datu Beru Takengon Regional Hospital after BLUD status and the adoption of INA-CBGs. The role of accounting in hospitals is reflected in accounting innovations and strategies in responding to INA-CBGs. For this reason, the focus of this study is to look at accounting innovation efforts and strategies to respond to INA-CBGs carried out by the management of Datu Beru Takengon Regional Hospital. The method used in this research is a qualitative method with a case study approach. Sources of data come from informants who are selected based on certain criteria (purposive sampling). The data collection technique in this study was an interview instrument. The type of interview is a semi-structured interview. The results of this study reveal that the role of accounting in the Datu Beru Takengon Regional Hospital has increased, especially after changes to the hospital payment system, namely, INA-CBGs. Meanwhile, the change in status to BLUD did not have a direct impact on changing the role of accounting. The change in the role of accounting at the Datu Beru Takengon Regional Hospital is reflected in the accounting innovation efforts undertaken by management by involving medical personnel, especially specialist doctors in accounting practice. These specialist doctors have been asked to calculate the unit cost of each medical service using the Activity Based Costing (ABC) method. In addition, doctors have also been asked to be more concerned about controlling the cost of medical services so that they do not exceed the INA-CBGs rate. Keywords: Accounting Role, BLUD Status, INA-CBG Adoption.   Abstrak Penelitian ini bertujuan untuk mendiskusikan peran akuntansi di RSUD Datu Beru Takengon pasca status BLUD dan adopsi INA-CBGs. Peran akuntansi di rumah sakit tercermin dari inovasi akuntansi dan strategi dalam merespon INA-CBGs. Untuk itu, fokus penelitian ini adalah melihat upaya inovasi akuntansi dan strategi merespon INA-CBGs yang dilakukan manajemen RSUD Datu Beru Takengon. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. Sumber data berasal dari narasumber (informan) yang dipilih berdasarkan kriteria tertentu (purposive sampling). Teknik pengumpulan data dalam penelitian ini  adalah dengan instrument wawancara. Jenis wawancaranya adalah wawancara semi terstruktur. Hasil penelitian ini mengungkap bahwa peran akuntansi di RSUD Datu Beru Takengon telah mengalami peningkatan terutama setelah perubahan sistem pembayaran rumah sakit yaitu, INA-CBGs. Sementara itu, perubahan status menjadi BLUD justru tidak berdampak langsung pada perubahan peran akuntansi. Perubahan peran akuntansi di RSUD Datu Beru Takengon tercermin dari adanya upaya inovasi akuntansi yang  dilakukan oleh manajemen dengan melibatkan tenaga medis terutama para dokter spesialis dalam praktek akuntansi. Para dokter spesialis tersebut telah diminta untuk menghitung unit cost setiap jasa pelayanan medis dengan menggunakan metode Activity Based Costing (ABC). Selain itu, para dokter juga telah diminta untuk lebih peduli terhadap pengendalian biaya pelayanan medis agar tidak melebihi tarif INA-CBGs. Kata kunci: Peran Akuntansi, Status BLUD, Adopsi INA-CBGs

Making Unit Cost in Production Process More Accurate – the Role of Queueing

2018 ◽  
Vol 7 (2.23) ◽  
pp. 129
Author(s):  
Viktor Molnar ◽  
Abel Tumik
Keyword(s):  
Queueing Theory ◽  
Unit Cost ◽  
Food Delivery ◽  
Activity Based Costing ◽  
General Phenomenon ◽  
Accurate Identification ◽  
Machine Maintenance ◽  
Management Approaches ◽  
Business As Usual

Queueing is a general phenomenon in the life of almost every organization. Not only people but also processes connecting to manufacturing, machine maintenance, food delivery etc. can be modeled by queueing theory. Queueing always contains waiting waste and the latest management approaches endeavor to eliminate all wastes from the system. This paper introduces and demonstrates a solution based on Activity-Based Costing that aids in the more accurate identification of wastes and therefore in more accurate costing. An experiment was conducted in which queueing of products in a warehouse was analyzed. The queueing as waiting time was built in the ABC costing model. The paper highlights that the model supports thorough business-as-usual decision-making.  

scholarly journals Role of 24-hour ambulatory electrocardiographic monitoring in a general hospital.

BMJ ◽  
1978 ◽  
Vol 1 (6121) ◽  
pp. 1197-1199 ◽  
Author(s):  
A A McLeod ◽  
D E Jewitt
Keyword(s):  
General Hospital ◽  
Electrocardiographic Monitoring

Psychogeriatric Care in the General Hospital*

1981 ◽  
Vol 26 (5) ◽  
pp. 334-336 ◽  
Author(s):  
Joel Sadavoy
Keyword(s):  
General Hospital ◽  
Psychiatric Care ◽  
Treatment Approach ◽  
The Elderly ◽  
Term Therapy ◽  
Psychiatric Ward ◽  
Short Term ◽  
General Hospitals ◽  
Organic Brain

This study examines treatment outcome in 52 psychogeriatric patients to help determine the role of the general hospital in psychiatric care of the elderly. The author reviewed the charts of all patients 65 years of age and over admitted to the psychiatric ward from 1974 to 1978. Approximately 80% of this group showed symptom remission. Treatment failures correlated closely with the presence of major organic brain syndrome. Despite an average age of 73.4 years and a high proportion of widowed patients only 10 patients needed new placements on discharge. The author discusses the reluctance of general hospitals to treat the psychogeriatric patient despite the high success rate, the merits of such an active treatment approach and the effect of short-term therapy programs on the treatment of this group.

ACUTE NEUROLOGY IN THE DISTRICT GENERAL HOSPITAL: THE ROLE OF THE ACUTE NEUROLOGIST

2012 ◽  
Vol 83 (Suppl 2) ◽  
pp. A30.3-A30
Author(s):  
G Maxwell ◽  
J James ◽  
N Archibald ◽  
D Bateman
Keyword(s):  
General Hospital ◽  
District General Hospital

scholarly journals Direct costs of integrated procedures of conventional hemodialysis performed by nursing professionals

2018 ◽  
Vol 26 (0) ◽  
Author(s):  
Antônio Fernandes Costa Lima
Keyword(s):  
Direct Cost ◽  
Unit Cost ◽  
Mean Values ◽  
Hemodialysis Catheter ◽  
Lumen Catheter ◽  
The Mean ◽  
Cost Of Materials ◽  
Study Type ◽  
Nursing Professionals ◽  
Conventional Hemodialysis

ABSTRACT Objective: to analyze the mean direct cost of the constituent procedures of conventional hemodialysis, performed in three public teaching and research hospitals. Method: quantitative, exploratory-descriptive study, of the multiple case study type. The mean direct cost was calculated by multiplying the time (timed) spent by nursing professionals, on the execution of procedures, by the unit cost of direct labor, added to the cost of materials and solutions/medications. Results: the total mean direct cost, in patients with an arteriovenous fistula corresponded to US$25.10 in hospital A, US$37.34 in hospital B and US$25.01 in hospital C, and in patients with a dual lumen catheter, US$32.07 in hospital A, US$40.58 in hospital B and US$30.35 in hospital C. The weighted mean values obtained were US$26.59 for hospital A, US$38.96 for hospital B and US$27.68 for hospital C. It was noted that the “installation and removal of hemodialysis fistula access” caused a significantly lower economic impact compared to “installation and removal of hemodialysis catheter access”. Conclusion: with the knowledge developed it will be possible to support hospital managers, technical managers and nursing professionals in the decision making process, with a view to the rational allocation of the necessary inputs for the performance of conventional hemodialysis.

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