Alternatif Penerapan Activity Based Costing pada Penentuan Tarif Kamar: studi kasus pada Rumah Sakit Patmasuri Yogyakarta

Noviandari, Winda, Dr. Hardo Basuki, M.Soc.Sc.

2007 | Skripsi | S1 Extention - Accounting

Costing system that identifies the various activities performed in a firm and uses multiple cost drivers (volume and nonvolume based cost drivers) to assign overhead costs (or indirect costs) to products. Activity Based Costing recognizes the causal relationship of cost drivers with activities. The purpose of thesis is knowing an Activity Based Costing system to identify room cost at Patmasuri Hospital. Activity-based costing (ABC) is an accounting method that allows businesses to gather data about their operating costs. Costs are assigned to specific activities-such as planning, engineering, or manufacturing-and then the activities are associated with different products or services. In this way, the Activity Based Costing method enables a business to decide which products, services, and resources are increasing their profitability, and which are contributing to losses. Generally, activity-based costing is most effective when used over a long period of time, as opposed to shorter-term solutions such as the theory of constraints (TOC). Like manufacturing industries. Financial Instutionals also have diverse products which can cause cross-product subsidies. Since personnel expenses represent the largest single component of non-interest expense in financial institutions, these costs must also be attributed more accurately to products and customers. Activity based costing, even though developed for manufacturing, can therefore be a useful tool for doing this. keyword : Activity, Cost, Cost Driver

Kata Kunci : Activity Based Costing; Penentuan Tarif; Cost Driver; Manajemen Bisnis