Penerapan Metode Activity Based Costing Dalam Perhitungan Tarif Jasa Pemeriksaan Laboratorium Di Rumah Sakit St. Carolus Borromeus Kupang

WAHYUNINGSIH, El (2024) Penerapan Metode Activity Based Costing Dalam Perhitungan Tarif Jasa Pemeriksaan Laboratorium Di Rumah Sakit St. Carolus Borromeus Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Thesis entitled "Application of Activity Based Costing Method in Calculating Laboratory Examination Service Rates at St. Carolus Borromeus Hospital, Kupang" by El Wahyuningsih, NIM 81122004, supervised by Dr. Henny A. Manafe, SE, MM and Dr. Paskalis Seran, SVD, Dipl Theol, MBA Activity Based Costing Method is an approach to determining product costs that charges costs to products or services based on resource consumption caused by activities. The application of the Activity Based Costing method in calculating service rates in the laboratory of St. Carolus Borromeus Hospital, Kupang, which focuses on routine blood tests, blood sugar and complete urine, with the objectives: 1. to determine the calculation of routine blood test rates, blood sugar and complete urine at St. Carolus Borromeus Hospital, Kupang 2. to determine the comparison of routine blood test rates, blood sugar and complete urine according to the calculations of St. Carolus Borromeus Hospital currently applied with calculations according to the Activity Based Costing method. The analysis used qualitative descriptive methods with data collection techniques carried out through direct observation, interviews and documentation studies. The results of the study showed that the calculation of routine blood test rates using the Activity Based Costing method resulted in Rp. 89,487,- while the rate imposed by the hospital was 100,000. The Activity Based Costing method is lower than the rate imposed by the hospital with a difference of Rp. 10,513. The calculation of the blood sugar test rate according to Activity Based Costing is Rp. 29,259,- higher than the rate imposed by the hospital, which is 25,000, a difference of Rp. 4,259,-. The complete urine test rate calculated using the Activity Based Costing method is Rp. 42,583,- higher than the rate set by the hospital, which isRp. 40,000,- a difference of Rp. 2,583,-. The difference occurs because: The method used to calculate the rate is not the same, the calculation using the Activity Based Costing method is more detailed, accurate and complex in calculating costs. Costs occur based on activities and resources consumed, both in the form of non-production support and production costs, this is different from simpler conventional calculations.

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