Implementasi Metode Activity-Based Costing System dalam Menentukan Tarif Jasa Rawat Inap: Studi Kasus pada RSUP Prof. Dr. R.D. Kandou Manado

TL;DRAbstract

In determining the cost price of products, companies are still using conventional cost accounting. Conventional methods are less effective use when determining the basic price of the product, because it focuses only on presentation of financial information in the form of expenses incurred during patient care. While in the management of hospitalization necessary information on the causes of the cost of the activity. Activity-Based Costing is a method of determining the value of a fee for searching for events, to the product. Basic calculation of cost of intermediate products of conventional cost accounting from ABC is the number of cost drivers used in the method ABC more than conventional cost accounting system. The results showed that, if companies use ABC, the company can more accurately determine the price. When the company uses the old method can be seen that the company did not set the price of natural causes, can be seen from the benefits relative to the same benefit

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