(Author's Name Tri Rahayu Mawaleda) Final Project Title "Application of Activity Based Costing Method in Determining Rates Room at Stella Maris Hospital. Counseller I DR. Tawakkal, S.E., M.Si., Ak and counseller II Dra. Afdaliah, MM.
Determination of inpatient service rates is a very important decision because it can affect the profitability of each type of room. In determining the rate of hospitalization inapnya, management is based on estimates or hospital policy so that in the determination of the charge causes the profitability per room does not show the actual level of profit so we need a method that could indicate hospitalization rates appropriately and proportionately.
For purposes of calculating the exact room rate and proportional to one of the methods applied is Activity Based Costing system. Determination of activity-based hospitalization rate is a rate determination method which identifies the various activities within an organization and classify the cost basis and nature of its activities. In determining the inpatient room rate by using the Activity Based Costing (ABC) is helping the management in taking decisions determining inpatient room rate that reflects the allocation of costs appropriately and proportionately so that the determination of rates of hospitalization will be proportional.
The results of research, it is known that the calculation of inpatient room rate by using the ABC method for first-class Super VIP Rp. 919.473.,-, VIP A Rp. 702.600.,-, VIP B Rp. 591.557,-, Vip C Rp. 523.493.,-, Kelas 1 Rp.418.67.2,-, kelas II Rp. 118.682,-, kelas III Rp. 55.251,-.