ANALISIS UNIT COST DAN COST RECOVERY RAWAT INAP DI PUSKESMAS MATUR KABUPATEN AGAM

Background: The consequences which is applied by regional autonomy in the areas affter health financing. Financial assistance from the cental goverment that has become a major source of financing of the health sector is now reduced. Health financing is now the responsibility of local governments. Similarly is in the operational cost centers, the first clinic whech was financed by the central governments now it must be paid by local governments. Healt Center as the spearhead of the government in providing health services to the community according to its development will face a serious obstacle to efforts to improve the quality of service. One of causes is the lack of funds owned by the clinic. If the clinic is not able to anticipate these development publichealth service centers will lose visitors and it is only utilized by the underprivileged segments of society. Study Objectives: This study aims to analyze the unit cost and cost recovery services Agam District matur Health Center. Research Methods: This study is a descriptive analytic study with case study design, using secondary data centers documentation. Source of data used in this study of quantitative and qualitative data. Results: With a double distribution method of calculating the cost of inpatient care unit is Rp 13,535, -, outpatient Rp 4238, - labor costs Rp 101,513, -. The amount of revenue to meet the costs (Cost Recovery rate) health Center matur District agam Rp 127,644,820, - (85.24%)The amount of the operational cost of Rp 149,753,980, - Direct Costing of Rp 58,319,090 (38.94%) and indirect costs Rp 91,434,890, - (61.06%) Revenue from outpatient care stout Returns 40% of medical services. Askeskin Processing Jamkesmas fund for stationery, hygiene and by multiplying the program that is not done, integrating activities with other activities and is expected to empower community health centers and integrate a mix of programs and activities to synchronize the activities of existing sub-district. Conclusion: The price unit which is generally more expensive than the rate of matur plaining can be acommodatet, so that costs and incentives can be more proportional