ANALISIS SUBSIDI SILANG ANTAR UNIT PRODUKSI DI RSUD WONOGIRI

Cost Recovery Rate (CRR) for production unit at District Hospital was influenced each income level to expect establishing cross-subsidy concept for equity of health care service. The case research performed at 1 (one) District Hospital in Central Java Province Wonogiri District Hospital). The data is collected by observing available research result of writer in 2000 and the financial data collection 2001 by applies adjustment with Consumption Price Index (CPI) of budget 2000. There are 2 methods of cost calculation namely full cost and direct cost. The research result shows tha the highest production unit income at Wonogiri Distric Hospital 2000 is from hospital wards and the lowest from electrical diagnostic, in 2001 the highest also from hospital wards and the lowest from operation room (OK). Full cost calculation defind that biggest total cost at production unit of year 2000 at Wonogiri Distric Hospital is hospital wards and the lowest electro diagnostic, in 2001 the biggest and the lowest are also from hospital ward and electro diagnostic. If calculation with direct cost the bigest and the lowest in 2000 are hospital wards and electro diagnostic, in 2001 the bigest and the lowest also from hospital wards and electro diagnostic. CRR at Wonogiri Distric Hospital full cost calculation difine that there are 2 production units having CRR > 100%, CRR percentage of retribution at Wonogiri District Hospital 35.27 and 29.95%, and direct cost calculation define also 2 production units having CRR > 100%, CRR percentage of distribution at Wonogiri District Hospital 56.98 and 47.09%. Full cost calculation business yield remaining (SHU) of production unit at Wonogiri District hospital in 2000 and 2001 almost never have positive SHU that there are some production units having positive SHU where such cross subsidy is establish among production units. However total SHU from total retribution show negative result. Keywords: hospital, production unit, cross subsid