Implementasi Metode Activity-Based Costing System dalam Menentukan Tarif Jasa Rawat Inap: Studi Kasus pada RSUP Prof. Dr. R.D. Kandou Manado
| ctrlnum |
12917 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>Implementasi Metode Activity-Based Costing System dalam Menentukan Tarif Jasa Rawat Inap: Studi Kasus pada RSUP Prof. Dr. R.D. Kandou Manado</title><creator>Sompotan, Tri Alessandro Heaven (0651381)</creator><subject>HF5601 Accounting</subject><description>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 benefits VIP class III, also can be seen from the gain in
class II, which is larger than gains in the VIP, In addition there are differences
contrast between VVIP rooms with VIP benefits. This is because the imposition of
overhead costs on each product. In conventional cost accounting methods of
overhead costs to each product is only charged on a cost driver. As a result tends to
occur distortion in overhead expenses. While the ABC method, the cost of overhead
to each product is charged at some cost drivers. So the ABC method, companies can
allocate costs to each appropriate space activities.</description><date>2011</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><identifier>http://repository.maranatha.edu/12917/1/0651381_Abstract_TOC.pdf</identifier><type>Book:Book</type><identifier>http://repository.maranatha.edu/12917/2/0651381_Appendices.pdf</identifier><type>Book:Book</type><identifier>http://repository.maranatha.edu/12917/3/0651381_Chapter1.pdf</identifier><type>Book:Book</type><identifier>http://repository.maranatha.edu/12917/4/0651381_Chapter2.pdf</identifier><type>Book:Book</type><identifier>http://repository.maranatha.edu/12917/5/0651381_Chapter3.pdf</identifier><type>Book:Book</type><identifier>http://repository.maranatha.edu/12917/6/0651381_Chapter4.pdf</identifier><type>Book:Book</type><identifier>http://repository.maranatha.edu/12917/7/0651381_Conclusion.pdf</identifier><type>Book:Book</type><identifier>http://repository.maranatha.edu/12917/8/0651381_Cover.pdf</identifier><type>Book:Book</type><identifier>http://repository.maranatha.edu/12917/9/0651381_References.pdf</identifier><identifier> Sompotan, Tri Alessandro Heaven (0651381) (2011) Implementasi Metode Activity-Based Costing System dalam Menentukan Tarif Jasa Rawat Inap: Studi Kasus pada RSUP Prof. Dr. R.D. Kandou Manado. Undergraduate thesis, Universitas Kristen Maranatha. </identifier><relation>http://repository.maranatha.edu/12917/</relation><recordID>12917</recordID></dc>
|
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
Sompotan, Tri Alessandro Heaven (0651381) |
| title |
Implementasi Metode Activity-Based Costing System dalam Menentukan Tarif Jasa Rawat Inap: Studi Kasus pada RSUP Prof. Dr. R.D. Kandou Manado |
| publishDate |
2011 |
| topic |
HF5601 Accounting |
| url |
http://repository.maranatha.edu/12917/1/0651381_Abstract_TOC.pdf http://repository.maranatha.edu/12917/2/0651381_Appendices.pdf http://repository.maranatha.edu/12917/3/0651381_Chapter1.pdf http://repository.maranatha.edu/12917/4/0651381_Chapter2.pdf http://repository.maranatha.edu/12917/5/0651381_Chapter3.pdf http://repository.maranatha.edu/12917/6/0651381_Chapter4.pdf http://repository.maranatha.edu/12917/7/0651381_Conclusion.pdf http://repository.maranatha.edu/12917/8/0651381_Cover.pdf http://repository.maranatha.edu/12917/9/0651381_References.pdf http://repository.maranatha.edu/12917/ |
| contents |
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 benefits VIP class III, also can be seen from the gain in
class II, which is larger than gains in the VIP, In addition there are differences
contrast between VVIP rooms with VIP benefits. This is because the imposition of
overhead costs on each product. In conventional cost accounting methods of
overhead costs to each product is only charged on a cost driver. As a result tends to
occur distortion in overhead expenses. While the ABC method, the cost of overhead
to each product is charged at some cost drivers. So the ABC method, companies can
allocate costs to each appropriate space activities. |
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IOS3452.12917 |
| institution |
Universitas Kristen Maranatha |
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45 |
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library:university library |
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Perpustakaan Universitas Kristen Maranatha |
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530 |
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Maranatha Repository System |
| repository_id |
3452 |
| subject_area |
Ekonomi Kesehatan dan Kedokteran Program Komputer dan Teknologi Informasi |
| city |
BANDUNG |
| province |
JAWA BARAT |
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IOS3452 |
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2016-09-24T07:28:55Z |
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2016-09-24T07:28:55Z |
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dc |
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1675344205613891584 |
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17.611511 |