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COST PER UNIT ANALYSIS OF HEMODIALYSIS TREATMENT USING ACTIVITY BASED COSTING METHOD AT EMC TANGERANG HOSPITAL

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ABSTRACT COST PER UNIT ANALYSIS OF HEMODIALYSIS TREATMENT USING ACTIVITY BASED COSTING METHOD AT EMC TANGERANG HOSPITAL Written by: Amanda Natalia Christina Pardosi NIM: 1632026 The purpose of this study is to analyze the cost per unit of hemodialysis treatment using Activity-Based Costing at EMC hospital. The method of study is descriptive using Activity-Based Costing to analyze the cost per unit of hemodialysis treatment. The sample of the study is data from EMC financial report on year 2018. The study will compute based on Activity-Based Costing method the direct cost and indirect cost of hemodialysis treatment in 4 related cost which are: labor-related cost, equipment-related cost, space-related cost, and service-related cost. And finally, the Activity-Based Costing method will divide the total cost with its number of treatments during the year in determining the cost per unit of hemodialysis treatment. The result of the study shows that the direct cost of hemodialysis treatment is Rp 788,005.18. The study also shows the indirect cost of hemodialysis treatment is Rp 71,600,070,299.58 comprised of labor-related cost with the amount of Rp 54,496,305,053.15, equipment-related cost with the amount of Rp 12,783,171,719.63, space-related cost with the amount of Rp 611,274,752.64, and service-related cost with the amount of Rp 3,709,318,774.16. The study found that the cost per unit is Rp 2,819,138.66 which is higher than the price given to the customer of Rp 977,700. It is the recommendation of the study to maintain the price and use the direct cost as the hemodialysis treatment price base given to the customer and allocate the indirect cost to the other treatment cost computation. Keywords: Activity-Based Costing, Indirect Cost, Direct Cost