ANALISA BIAYA SATUAN PELAYANAN (UNIT COST) DENGAN METODE ACTIVITY-BASED COSTING (ABC) SEBAGAI PEMBANDING JASA SARANA TARIF PELAYANAN ENDOSKOPI STUDI PADA RSUD KOTA YOGYAKARTA

Background: According to Law No. 44 of 2009 concerning hospitalization stated that the public hospital managed the Local Government was organized based on the management of BLUD. BLUD can charge the public for services provided in the form of tariff compiled on the basis of the calculation of cost per unit of service.Service means tariff rates since that set has not been investigated.agains whether it can meet operational costs that have been incured. Objective: Identifying unit cost of Endoscopy services based on the activity that has been going. Methode: This research is a descriptive study with case studies, data analysis using quantitative methods. Location of the study in RSUD Yogyakarta. Independent variable is a resource, hospital facility services rates while the dependent variable is unit cost. The research instrument of unit cost calculation the method of Activity-Based Costing. Result and Discussion: The Results of unit cost calculation of diagnostic Esofagogastroduodenoskopi (EGD) IDR.425.841 consists of direct costs IDR.415.948 and indirect costs IDR.9.893. Difference is higher of rates IDR. 75 841. Unit cost without salary & investment have a lower margin of rates IDR.39.839. The sensitivity test results is negative, if the patient visits increases, the unit cost would go down. Percentage of positions 200% (66 patients), the unit cost is approaching a rate of IDR. 348,721. While the terapiutik Ligation Esophageal varices (LEV) has a unit cost of IDR. 648,025 consists of direct costs IDR.430.384, - and indirect costs IDR.217.641 difference higher of rates IDR. 298,025. Units cost without salary and investment has difference higher of rates is IDR. 139,339. The sensitivity test negative ic, if the patient visits increased, then the unit cost would go down. On the percentage of 1004% (11 people), the unit cost is IDR. 488 184 still above the rates. Conclusion: EGD unit cost of IDR.425.841, the difference is higher of rates IDR. 75 841. Unit cost without salary and investment costs has a lower margin adjustment of rates IDR.39.839. LVE unit cost IDR.648.025, difference is higher of rates IDR.298.025, unit cost without salary and investment has difference is higher of rates is IDR. 139,339. The sensitivity test negative , if the patient visits increased, the unit cost would drop