Penerapan Activity Based Costing Sebagai Dasar Penerapan Tarif Jasa Rawat Inap (Studi Kasus Pada RSIA. Mardi Waloeja, Malang

Determination of tarif for a service company such as hospitals is an important matter, evaluate the rate of hospitalization in RSIA Mardie Waloeja, the poor are expected to help the management in making decisions that will set the tariff is in the hospital. The research was done by calculating all the costs arising from all activities that get the highest one service. The study was a descriptive study using a case study design. This study aims to analyze the possibility of applying Activity based costing in relation to the determination of inpatient services at the RSIA Mardi Waloeja, Malang. The results showed that the activity based costing is able to allocate costs to each activity in the right room on the consumption of each activitas. activity based costing method results when compared with rates for hospitals are class to VIP, I, IIA gives a smaller result. while the rate for class IIB, IIIA and IIIB show a higher yield than the rate specified hospital. The conclusion is that the activity based costing method appropriate when applied in the determination of hospital rates. Of course taking into account external factors that tariff competition, the ability of the community and other