Arumi, Nindy (2021) Penerapan Activity Based Costing dalam Menentukan Besarnya Tarif Jasa Rawat Inap pada Rumah Sakit Umum Haji Surabaya. (Implementation of Activity Based Costing in Determining The Amount of Inpatien Services at A Surabaya Hajj General Hospital). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
The purpose of this study was to determine the calculation of the tariff for inpatient services at the Surabaya Haji General Hospital using the Activity Based Costing method and to compare it with the rates set by the Surabaya Haji General Hospital. This research uses a descriptive method. The research uses primary data by direct inspection of the place that is the object of research, conducting interviews, and direct observation. The results of the calculation of inpatient service rates using the Activity Based Costing method for class I Rp 431,231, class II Rp 406,638, Class III Rp 417,915, VIP Ruby class 568,828, VVIP Emerlad class Rp 817.100, and VVIP Berlian class Rp 1,209,557. Activity Based Costing method is able to allocate activity costs to each product appropriately based on the consumption of each activity. Keywords: Activity Based Costing, Hospital, Inpatient Service Rates
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Activity Based Costing, Hospital, Inpatient Service Rates |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1221700166 Nindy Arumi |
| Date Deposited: | 25 Oct 2022 03:52 |
| Last Modified: | 25 Oct 2022 03:52 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/15939 |
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