| ABTRAKSI |
This study aims to determine hospitalization rates comparation based on hospital calculation using Activity Based Costing System in 2015. The method used is descriptive analysis method. Data collection method uses in this research is using interviews and documentation methods.
Based on the results of the study shows that: (1) the method is applied in RSU At-Turots Al-Islamy to determine tariffs for hospitalization is a method of unit cost, with rates for the VIP section of Rp 255,000; class I at Rp 165,000; class II amounting to Rp 122,500; and for class III amounting to Rp 85,000. (2) the service rates of hospitalization by Activity Based Costing System for VIP Rp 281,801; class I to Rp 170,371; class II Rp 137,217; and class III Rp 98,680. (3) Activity Based Costing System compared with the unit cost method provides more expensive result. In the overhead costs on the unit cost of each product is charged at only one cost driver of hospitalization days. In the activity based costing system, overhead on each product is charged to some cost driver that Activity Based Costing System is able to allocated cost activity in each product appropriately based on the consumption of each activity.
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