Unit cost analysis using the activity-based costing method at the dental and oral clinic, the oral and dental hospital of Andalas University, Indonesia

Suci RAHMASARI, Yurniwati YURNIWATI, Febrian FEBRIAN

Abstract


The assurance of hospital fee service (unit cost) is still calculated using conventional methods. The
method is inappropriate because it produces inaccurate rates, providing distorted cost information, either under
costing or over costing, which results in errors in decision making and organizational continuity. Efforts to reduce
distortion due to the use of this conventional method is to use a new approach that uses an activity basis, namely,
Activity Based Costing, which can accurately measure the costs that come out of each activity to produce the correct
rate for each type of service action in hospital. The study aims to analyze unit cost calculations using the activitybased
costing
method
to
set
new
rates
and
to
explain
policy
procedures
for
the
latest
rates
framework
at
the
dental

and

oral clinic of RSGM FKG UNAND. The type of research used is descriptive research with a mixed method
approach that combines quantitative and qualitative methods. The goal is that data used in mixed method research
will be more comprehensive, valid, reliable, and objective. The mathematical calculations, the quantitative method
calculates unit cost with the activity-based costing method. The qualitative method analyzes information about fee
setting procedures by conducting in-depth interviews. The quantitative research results obtained the unit cost value
for services with the most visits, including composite fillings and IDR. 157.099.78, scaling is IDR.134,162.95, and root
canal treatment is IDR.167,815.94. Results of qualitative research through in-depth interviews obtained that in
setting the new rates through the structural levels that apply at Andalas University. The recent rate decisions at the
dental and oral polyclinic services of RSGM FKG UNAND are in the discussion stage of the rectorate leadership.
The new rates are based on unit cost calculations using the activity-based costing method plus a margin or expected
profit.
KEYWORDS: Activity-based costing, unit cost, rates, policy rates


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DOI: https://doi.org/10.24815/jds.v7i1.27252

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