Accuracy in the determination of hospital costs, especially in terms of inpatient
room rates become one important factor because it will effect the sustainability of
the hospital as well as the assessment and trust of consumers in this patient. In
determining the cost of products, there are accounting calculations. The overcome
the traditional accounting distorsi in introduce the cost accounting system that
makes the activity as the focal point. This cost accounting system is activity based
costing.
The analytical method used is by using the comparative descriptive method that is
the current hospital tariff analysis, setting the cost method based on activity based
costing, then comparing the hospitalization tariff based on activity based costing
with the realization.
The result showed that from the calculation of inpatient tariff by using activity
based costing, when compared with the tariff used by the hospital, activity based
costing gives smaller result for the main class, class I, class II, Class III and big
result for VVIP and VIP classes. This is due to the imposition of overhead costs
on each product. In activity based costing, the overhead costs of each product is
charged to many cost drivers. So activity based costing, has been able to allocate
the cost of activities to each room appropriately based on the consuption of each
activity.
Keywords: activity based costing, cost driver, activity