EVALUASI PENETAPAN TARIF PELAYANAN DI UNIT RAWAT INAP VIP CENDRAWASIH RUMAH SAKIT UMUM DAERAH SAWAHLUNTO TAHUN 2011DENGAN MENGGUNAKAN ANALISIS BIAYA SATUAN
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Date
2012-12-04
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Abstract
In order to rising up the quality of health care and remind that the hospital was
an organitation of act, capital and technology it need to carry out by capable
system of financing that can make a balance cost and revenue. In this context, the
determination of a rational tariff based on unit cost becomes necessary. Analysis
unit cost helps find maintenance and operational cost in VIP Cendrawasih
nursing room General Hospital Sawahlunto which is useful to determine with
tariff and can be used as basic to implementation the tariff. The research of this
descriptive study applying cost analysis with using double distribution method
and instrument spreadsheet double distribution to calculate the unit cost and the
component included in the unit cost in VIP Cendrawasih nursing room General
Hospital Sawahlunto and compare it with the currently tariff. The data for this
study were obtained from the medical record, the financial reports for the period
of January to December 2011.The result of this study reveals that the unit cost
actual calculated Rp. 812.256,- and the variable cost Rp.408.048 is larger than
the VIP Cendrawasih nursing room currently existing tariff in the hospital
Rp.260.000,- that mean VIP Cendrawasih nursing room general hospital
Sawahlunto get defisit.It is suggested that the of General Hospital Sawahlunto
still need subsidize from the goverment
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Keywords
Unit Cost, Double Distribution Method, Tariff.