| Summary: | Background: The financial system of inpatient treatment in Public Health Center
of Siko did not entirely refer to the concept of cost account, so it could not provide
accurate information on actual costs, particularly for the allocation of direct and
indirect costs. Therefore, the identification and calculation of costs for health
service activities in PHC-ST are required to be a picture and a guideline of the
tariff of health service for affordability and people�s adequate access to health.
Objective: this study is to find out unit costs by the Activity-Based Costing
(ABC) method in view of determination of the tariff of inpatient treatment per
class in Public Health Center of Siko, Ternate Municipality.
Method: The study used descriptive quantitative and qualitative methods with a
case study approach. The quantitative method was used to calculate unit costs for
the inpatient treatment by ABC method and to analyze ATP and WTP, while the
qualitative method was used to evaluate and interpret the resultant data of the
quantitative study through the stakeholders� perception on the amount of tariff for
the inpatient treatment in Public Health Center of Siko, Ternate Municipality.
Result: The unit costs for the inpatient treatment in Public Health Center of Siko
Ternate Municipality by using ABC method were IDR 136.132 for Class I, IDR
98.151 for Class II, and IDR 87.092 for Class III. The suggested amount of tariff
for the inpatient treatment per class were IDR 149.745 for Class I, IDR 107.966
for Class II, and IDR 95.801 for Class III. The ATP of people using the inpatient
treatment in Public Health Center of Siko Ternate Municipality was IDR 50,564
per household per month, while the WTP of people for the tariff was IDR 50.210
for Class I, IDR 42.650 for Class II, and IDR 37.425 for Class III. The stakeholder
supported the suggested amount of tariff based on the calculation of unit costs by
ABC method.
Conclusion: The tariff for the inpatient treatment in rooms per class in Public
Health Center of Siko Ternate Municipality was determined to be lower than the
calculation of unit costs by ABC method.
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