sibarani, Nasrani widiyanata2012-12-042012-12-042012-12-04yenihttp://hdl.handle.net/123456789/812In 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 govermentotherUnit CostDouble Distribution MethodTariff.Article