| Summary: | Health is a basic requirement for human beings. To support health for the people then
many established institutions or organizations that are providing health services such
as hospitals or other treatment centers. With the development of health services
especially hospital services which are growing rapidly, the resulted in a competition
more competitive, too. Therefore, hospital must be getting careful in producing a
product that is the service of health services including how to improve their quality to
compete with another hospital in terms of market share existing with still thinking
about cost and benefit.
This research was meant to find out the amount of cost used to determine the
hospitalization in RSUD Wonosari if the determination of cost use activity based
costing. The methods of analysis used is the qualitative method conducted by
reviewing the conditions and costs that occured in the hospital to find out whether the
system used is still relevant to be applied at present.
The results of the calculation of the rates of hospitalization by using ABC method,
when compared with the traditional method , ABC method of delivering greater
results except on the main VIP class and I are giving smaller results. The difference
for the Utama classes Rp80.989,00 , Rp9.233,00 for Class I, Rp39.801,00 for Class
II, Rp58.121,00 for Class III. The differences that occur between hospitalization
services rates using traditional methods and the ABC method, caused by encumbering
overhead in each product.
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