PERHITUNGAN UNIT COST SEBAGAI DASAR

PENYUSUNAN ANGGARAN BIAYA DI INSTALASI RAWAT INAP

RUMAH SAKIT ANANDA SALATIGA

Tesis
Untuk memenuhi sebagian persyaratan
mencapai derajat Sarjana S-2

Minat Utama Manajemen Rumahsakit

Program Studi Ilmu Kesehatan Masyarakat
Jurusan Ilmu-Ilmu Kesehatan

Diajukan oleh:
Indriawati
NIM : 18923/III – 2/3413/02

Kepada
PROGRAM PASCA SARJANA
UNIVERSITAS GADJAH MADA
YOGYAKARTA
Juli, 2004

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PERHITUNGAN UNIT COST SEBAGAI DASAR

PENYUSUNAN ANGGARAN BIAYA DI INSTALASI RAWAT INAP
RUMAH SAKIT ANANDA SALATIGA

UNIT COST CALCULATING AS A BASIC OF COST BUDGETING

IN IN-PATIENT INSTALLATION OF ANANDA HOSPITAL SALATIGA

Indriawati 1, Sri Handaru Yulianti 2, I Wayan Nuka Lantara 2

ABSTRACT

Background :
Rumah Sakit Ananda is the first private hospital in Salatiga. It has 26 in-patient
room where in the sort time, it will develop into 80 in-patient room. Currently, the
hospital has been applying improvement especially for operational cost efficiency.
Financial improvement is a critical initial point. Some facts regarding any real cost
fluctuation. It can be seen when it was associated with income and number of
customer visits.
Objective :
The purpose of this research is to analyze any cost eith unit cost calculating for
each in patient class using real cost method. The analysis will result in cost
behaviour trend that it is a basic of cost budgeting.
Method :
The type of the research is a case study. The design was used to track the
direct cost and indirect cost. In addition, the cost behaviour trend is used as a basic
of cost budgeting. The analysis is related to any unit cos t calculating using real
cost method.
Result and discussion :
According to the unit cost calculating seems the monthly cost behaviour trend
in which could be seen that proportion among direct cost for 3 years of period
ranged 23 % to 71 %, whereas indirect cost ranged 34 % to 81 %. Unit cost
calculating of each class had a significant cost fluctuation. It was due to any total of
indirect cost that was excessively allocated while the amount of man patient days
was constant. It was strengthened by some evidences that there was not any
device of cost control released so that the control of expenses were only carried
out when the cost would be expended.
Conclusion and recommendation :
Unit cost calculating is highly influenced by in direct cost allocation. Surgical
patient case has occurred a relatively large allocation in which class income was
unbalanced with amount of man patient days.
Key words : Unit Cost, Cost Behaviour, Cost Budgeting

1. Mahasiswa Magister Manajemen Rumah Sakit Universitas Gadjah Mada, Yogyakarta

2 Fakultas Ekonomi Universitas Gadjah Mada, Yogyakarta