Wijaya, Renata Maulita (2024) Analisis Peran Sistem Pengendalian Manajemen Dalam Meningkatkan Efektivitas dan Efisiensi Pada Siklus Biaya Rumah Sakit Lavalette Malang. (Analysis of the Role of Management Control Systems in Increasing Effectiveness and Efficiency in the Cost Cycle of Lavalette Hospital, Malang). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This study aims to determine the role of the management control system in improving effectiveness and efficiency in the Lavalette Hospital cost cycle. The Lavalette Hospital Cost Cycle includes Initial Investment costs, Operating costs, Maintenance & Repair costs, and Disposal costs. This research uses qualitative data with a case study approach. And the data source used is primary data. Data collected directly through interviews, observation, and documentation. The informants in this study were the Accounting Manager of Lavalette Hospital, Mrs. Kembang Ayu Firdausi. Based on the results of this study, the initial investment costs in strategic planning can run well. And the budget preparation has savings and differences. Operational costs are the implementation of marketing strategies, operational licensing, water savings and utilization, and the OHIH program. Maintenance & repair costs are the implementation of the use of generators. Disposal costs, namely the implementation of waste from medical activities and non-medical activities. And budgeting, RKAP operating costs, maintenance & repair costs, disposal costs are designed together by combining the three costs.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Management Control System, Initial Investment Costs, Operating Costs, Maintenance & Repair Costs, and Disposal Costs. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222000075 Renata Maulita Wijaya |
| Date Deposited: | 16 Aug 2024 02:08 |
| Last Modified: | 24 Sep 2024 03:00 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/29821 |
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