ACTIVITY BASED COSTING (ABC) SYSTEM; SOLUSI PENENTUAN TARIF RAWAT JALAN PADA UNIT PENUNJANG MEDIS POLIKLINIK FISIOTHERAPY RSUD dr. M HAULUSSY AMBON

Abstract

This study was conducted with the aim of knowing the exact medical rates using the Activity Based Costing (ABC) system method and to find out the difference between these rates and those that have been charged to patients at the Physiotherapy Polyclinic's Medical Support Unit of Dr. M. Haulussy Ambon Regional Hospital. This study used a quantitative descriptive method with data analyzed using the ABC system method through several stages, including determining outpatient prices based on activities, identifying and categorizing activities into activity levels, as well as linking various costs to various activities and determining the right cost driver for each activity. This study results shows that there were differences in medical rates determined based on Maluku Provincial Regulation No. 13 of 2013 with medical rates calculated using the ABC system method. This difference is based on the accumulation of various cost elements used in determining the intended rates