Metode Activity Based Costing Dalam Penentuan Unit Cost Eksisi Fibroadenoma Mammae

Abstract

Indonesian began to operate health insurance program on 2014 with payment scheme by INA-CBG's (Indonesian Case Based Group). That make hospital to have appropriate tariff calculation. Breast fibroadenoma (FAM)must have appropriate tariff calculation because it will be increasing. One of calculating method that can be used is Activity Based Costing (ABC) because this method can measure accurately cost out of any activity, improve the precision and accuracy in the details of charging fees. This study was descriptive quantitative. This study is limited to patient with FAM cases that occurred in 2015 in patients using BPJS class III and without complications. The unit cost of service excision FAM still under INA-CBG's rates, calculations by the ABC method is higer than the unit cost PKU Muhammadiyah Hospital. The management should be re-evaluated the tarif of this service.