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PENERAPAN ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN BESAR TARIF JASA RAWAT INAP PADA RUMAH SAKIT ADVENT BANDUNG

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The study was conducted to determine how the application of methods of activity based costing system to calculate rates of hospitalization sewices, how is the calculation method of activity bas€d costing system in calculating the ariff for inpatient room and cur tell a big difference in the rates obtained using the method of activity based costing systern to inpatient services at prices that arc established by the management Adventist Hospital Bandung. The study was conducted using descriptive and comparative methods where data is collected based on a rcal situation, analyzd or processed to draw conclusions from the results obtained and compared with the calculations of rates which have been determined by Adventist Hospital Bandung. Based on research that was done counting rates using activity based costing method, performed in two stages. The first phase cost Eaced to activities that give rise to cost and then at the second stage charged activity cost to product. While the rate is obtained by adding the cost of hospitalization to expected profit of the hospital management. The steps in calculating rates using the method of activity based costing system is to identi$ and define the activities, activity based cost classif,, identifr cost drivers, determine the rate per unit of cost driver and the imposition of costs to products using cost driver rates and the size ofthe activity. The result are in the room rates can be for family suite room Rp. 1,273,630.71 ; Super VIP Rp. 895,711.70 ; VIP Rp. 812,730.07 ; Prime Class Rp.679,666.68; Class One Rp.325202.00; Class Two Rp. 196,312.74 ; Class Three Rp. 98,836.23. There is a differcnce in price is lower than the determination price of the hospital management with the results of calculation using activity based costing approach in class Super VIP, VIP, Class One, Class Two and Class Three. While the price is higher than determination of Adventist Hospital Bandung contained in a class family suite, Prime Class. Total difference in overall rates by using activity based cost system is cheaper at Rp. 357,909.87 .