fast track: ANALYSIS OF SECTIO CAESARIA UNIT COSTS USING THE ACTIVITY-BASED COSTING METHOD AT ROYAL PRIMA GENERAL HOSPITAL MEDAN
Abstract
Determining the tariff for medical services, especially Sectio Caesarea (SC), is an important decision that has a direct impact on hospital profitability. To produce accurate cost information, an appropriate accounting system is needed, one of which is the Activity Based Costing (ABC) method. This method is considered more accurate than traditional methods because it uses more cost drivers and divides costs based on real activities. This study aims to analyze the unit cost of SC procedures at RSU Royal Prima Medan using the ABC method. The study was conducted from April to June 2025 with a total sample of 72 SC patients in a one-year period. Costs were analyzed based on three levels of activity: unit-level, batch-level, and facility-level. The results showed a total cost of SC services of IDR 1,220,572,338 or an average of IDR 16,952,394 per patient. After adding a 15% profit margin, the recommended rate becomes IDR 19,495,253 per patient. This rate is lower than the current hospital rate, which is IDR 20,141,176, with a difference of IDR 645,923. This difference shows that the ABC method provides a more realistic and accurate picture of costs, so it can be a basis for evaluating efficiency and reviewing service rates. In conclusion, applying the ABC method to determine C-section service rates can help hospitals set rates that better reflect actual resource consumption. It is recommended that hospitals implement the ABC method comprehensively across all service units to improve efficiency and cost transparency.
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