BIAYA SATUAN POLIKLINIK IBU DAN ANAK SEBAGAI USULAN PENETAPAN SUBSIDI DI RUMAH SAKIT IBU DAN ANAK

Abstract

Background: Funding is a very important aspect to improve
quality of services and sustainability. The calculation per unit
of service at the hospital is required to determine the amount
of subsidy from the government.
Aim: To calculate of unit cost and operating cost subsidies
and to explore stakeholder opinions toward the calculation in
maternal and child hospital, Government of Aceh.
Method: The study used a descriptive case study design.
Data processing referred to the calculation of unit cost by
using Activity Based Costing (ABC) through two steps of direct
tracing and driver tracing.
Results: The average cost of direct cost is Rp13.616,00. and
the driver cost is Rp2.421,00 and the unit cost is Rp20.046,00.
The highest unit cost is Rp38.343,00 for implant removal
service. The total subsidy required by this hospital in 2012
amounted to Rp1.019.946.211,00.
Conclusion: Costs produced per unit of service are greater
than tariff. Stakeholders strongly support the calculation of
unit costs and will use the information for proposing subsidy
to the Government of Aceh.
Keywords: unit cost, activity based costing, subsidies