ANALISIS BIAYA SATUAN (UNIT COST) PADA PELAYANAN KESEHATAN UNIT RAWAT INAP RUMAH SAKIT UMUM DAERAH TORA BELO DI KABUPATEN SIGI PROVINSI SULAWESI TENGAH

Abstract

The study intends to determine the amound of unit cost in inpatient unit of the Tora Belo Local Hospital of Sigi in 2015 by calculating fixed cost, semi variable cost, variable cost, total cost, and unit cost. The study is descriptive survey and explain unit cost descriptively. Population consist of all transaction in Tora Belo Hospital. Sample is taken from all transaction including fixed cost, semi variable cost, and variable cost from January 1^st to December 31^st, 2015. Cost calculation method uses double distribution and simple distribution. Double distribution method allocated fixed cost by calculating cost driver in activity based on time period. Simple distribution method allocated indirect cost from supporting unit to production unit in inpatient unit of Tora Belo Hospital in 2015. The result concludes that unit cost in class 1 is Rp. 275.348, class 2 is Rp. 189.021, class 3 is Rp. 139.806, and VIP class is Rp. 304.470. the amound of unit cost determines the real service fee to be charged.