Analisis perbandingan tarif rawat inap berdasarkan metode activity based costing dan metode traditional costing

Handoyo, Yohanes Adventyno (2020) Analisis perbandingan tarif rawat inap berdasarkan metode activity based costing dan metode traditional costing. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

	Text file yang diungah.pdf Download (1MB)
	Text cek plagiasi.pdf Download (107kB)

Abstract

Traditional cost accounting methods are still used in determining hospital inpatient rates. Information received from traditional methods is less clear and distorted. Meanwhile, using the Activity Based Costing System (ABC System) method makes it easier for companies to determine the cost of goods or services more accurately. This research uses the object of RSIA Nur Ummi Numbi. The results of determining inpatient rates using the ABC system show that VIPs should be subject to a tariff of IDR 1,090,557, class I is 578,111, class II is IDR 547,890 and class III is IDR 485,594. Activity based costing system has been able to allocate activity costs to each room appropriately based on the consumption of each activity. The difference in rates that occurs is due to the imposition of overhead costs on each product.

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Activity Based Costing System (ABC System), Metode Traditional Costing, Tarif Jasa Rawat Inap
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economic and Business
Depositing User:	Yohanes Adventyno Handoyo
Date Deposited:	18 Sep 2020 03:35
Last Modified:	18 Sep 2020 03:35
URI:	http://erepository.uwks.ac.id/id/eprint/7404

Actions (login required)

View Item

Downloads