Implementation of Activity Based Costing Of Laboratorium and Radiology Unit in Indonesia: A Literature Study

MANAFE, Henny A. and LEJAP, Hedwigh H. T. (2023) Implementation of Activity Based Costing Of Laboratorium and Radiology Unit in Indonesia: A Literature Study. Jurnal Ekonomi, 12 (4). pp. 773-777. ISSN 2721-9879

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Abstract

This literature study aims to examine the application and benefits of using the activity based costing method in calculating laboratory and radiology examination service rates in Indonesia. Activity based costing method can produce more accurate cost information. In addition, this method can avoid cost distortions, so it can help control operations, control costs and provide information for the hospital or clinic budget process. This study used a descriptive method and a literature review by identifying 11 articles that examined the application of the activity based costing method in calculating laboratory and radiology service rates in the 2016 – 2023 range. The results showed that the activity based method was able to increase accuracy in providing relevant cost information, improve cost control and allocate indirect costs accurately, identify activity costs properly and increase operational efficiency in laboratory and radiology units. To apply the activity based costing method, accuracy and precision are needed in identifying activities and determining the amount of drive costs and pool costs.

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