e-Journal Pustaka Kesehatan
Vol 1, No 1 (2013)

Analisis Biaya Satuan (Unit Cost) Dengan Metode Activity Based Costing (ABC) (Studi Kasus di Poli Mata RSD Balung Kabupaten Jember)

Sugiyarti, Anis Tri ( Bagian Administrasi dan Kebijakan Kesehatan, Fakultas Kesehatan Masyarakat, Universitas Jember )
Nuryadi, Nuryadi (Unknown)
Sandra, Christyana (Unknown)



Article Info

Publish Date
28 Oct 2013

Abstract

Hospital is a government environment agency stablished to provide health services to the community. Therefore, hospitals desperately need input in the form of complete information, about is cost of a unit (unit cost). RSD Balung Jember that are required to perform the calculation of unit costs (unit cost) by of activity based costing (ABC) method. The purpose research is the calculation of unit costs (unit cost) by of activity based costing (ABC) method in Eyes at RSD Balung Jember. These research used descriptive with case study. Results sowed that, extraction corpus alienum Rp. 42.695; epilasi eyelash Rp. 36.579; incisi hordeolum or chalazion Rp. 41.956; tonometri Rp. 19.883; funduscopy Rp. 39.642; fluorosence Rp. 41.200; slyt lamp Rp. 14.119; visus Rp. 13.674; eye irrigation Rp. 60.544; extraction granuloma and ptyrigium Rp. 63.685; lift statches Rp. 36.507; anel test Rp. 60.288; prescription glasses Rp. 30.249; colour blind test Rp. 17.332; and health KIR Rp. 17.332;.The type of action that has a unit cost above tariff is funduscopy, fluorosence, lift stitches, anel test, and prescription glasses, while under the tariff is the extraction corpus alienum, epilasi eyelash, incisi hordeolum or chalazion, tonometri, slyt lamp, visus, eye irrigation, extraction granuloma and ptyrigium, color blind tests and health KIR. Keywords: Unit Cost, Activity Based Costing (ABC)

Copyrights © 2013






Journal Info

Abbrev

JPK

Publisher

Subject

Health Professions Library & Information Science

Description

e-Journal “Pustaka Kesehatan” merupakan jurnal elektronik ilmiah berISSN (ISSN: 2355-178X) yang menerbitkan artikel hasil penelitian di bidang kesehatan secara umum meliputi: Kedokteran, Kedokteran Gigi, Kesehatan Masyarakat, Farmasi, dan Ilmu Keperawatan. Artikel yang dikirim belum ...