Analysis of basic hospital pricing using the unit cost double distribution method
The basic rate of a hospital is a benchmark for the sustainability of a hospital in providing services to hospital patients. Determining rates in a hospital requires a lot of consideration, many factors that become variables to be taken into account. This study aims to determine a method of determin...
Saved in:
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2025-01-01
|
| Series: | BIO Web of Conferences |
| Online Access: | https://www.bio-conferences.org/articles/bioconf/pdf/2025/03/bioconf_ichbs2025_01012.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832098691211591680 |
|---|---|
| author | Nurmansyah Agung Kristianto Giovanny Bangun Santoso Cahyo Budi Saraswati Esti Anggraeniko Litya Surisdani |
| author_facet | Nurmansyah Agung Kristianto Giovanny Bangun Santoso Cahyo Budi Saraswati Esti Anggraeniko Litya Surisdani |
| author_sort | Nurmansyah Agung |
| collection | DOAJ |
| description | The basic rate of a hospital is a benchmark for the sustainability of a hospital in providing services to hospital patients. Determining rates in a hospital requires a lot of consideration, many factors that become variables to be taken into account. This study aims to determine a method of determining rates that are in accordance with the needs of the hospital. This study is a descriptive study of the assessment of previous studies compared to the double distribution method. Most studies state that the ABC method is appropriate for determining hospital rates because it calculates rates based on activities in the hospital. However, with the double distribution method, it applies two stages to determine prices from work units that do not have income to the second stage, namely service units. So that the cost burden will end up in the service unit. Basically, the determination of the calculation method needs to be adjusted to the complexity of the hospital itself, because the application of costs in each has differences from one another. |
| format | Article |
| id | doaj-art-406ed0591c3a425296ad40e8d5c328d1 |
| institution | Kabale University |
| issn | 2117-4458 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | BIO Web of Conferences |
| spelling | doaj-art-406ed0591c3a425296ad40e8d5c328d12025-02-05T10:42:50ZengEDP SciencesBIO Web of Conferences2117-44582025-01-011520101210.1051/bioconf/202515201012bioconf_ichbs2025_01012Analysis of basic hospital pricing using the unit cost double distribution methodNurmansyah Agung0Kristianto Giovanny Bangun1Santoso Cahyo Budi2Saraswati Esti3Anggraeniko Litya Surisdani4Accounting Bachelor Program, Universitas Harapan BangsaAccounting Bachelor Program, Universitas Harapan BangsaAccounting Bachelor Program, Universitas Harapan BangsaAccounting Bachelor Program, Universitas Harapan BangsaLaw Bachelor Program, Universitas Harapan BangsaThe basic rate of a hospital is a benchmark for the sustainability of a hospital in providing services to hospital patients. Determining rates in a hospital requires a lot of consideration, many factors that become variables to be taken into account. This study aims to determine a method of determining rates that are in accordance with the needs of the hospital. This study is a descriptive study of the assessment of previous studies compared to the double distribution method. Most studies state that the ABC method is appropriate for determining hospital rates because it calculates rates based on activities in the hospital. However, with the double distribution method, it applies two stages to determine prices from work units that do not have income to the second stage, namely service units. So that the cost burden will end up in the service unit. Basically, the determination of the calculation method needs to be adjusted to the complexity of the hospital itself, because the application of costs in each has differences from one another.https://www.bio-conferences.org/articles/bioconf/pdf/2025/03/bioconf_ichbs2025_01012.pdf |
| spellingShingle | Nurmansyah Agung Kristianto Giovanny Bangun Santoso Cahyo Budi Saraswati Esti Anggraeniko Litya Surisdani Analysis of basic hospital pricing using the unit cost double distribution method BIO Web of Conferences |
| title | Analysis of basic hospital pricing using the unit cost double distribution method |
| title_full | Analysis of basic hospital pricing using the unit cost double distribution method |
| title_fullStr | Analysis of basic hospital pricing using the unit cost double distribution method |
| title_full_unstemmed | Analysis of basic hospital pricing using the unit cost double distribution method |
| title_short | Analysis of basic hospital pricing using the unit cost double distribution method |
| title_sort | analysis of basic hospital pricing using the unit cost double distribution method |
| url | https://www.bio-conferences.org/articles/bioconf/pdf/2025/03/bioconf_ichbs2025_01012.pdf |
| work_keys_str_mv | AT nurmansyahagung analysisofbasichospitalpricingusingtheunitcostdoubledistributionmethod AT kristiantogiovannybangun analysisofbasichospitalpricingusingtheunitcostdoubledistributionmethod AT santosocahyobudi analysisofbasichospitalpricingusingtheunitcostdoubledistributionmethod AT saraswatiesti analysisofbasichospitalpricingusingtheunitcostdoubledistributionmethod AT anggraenikolityasurisdani analysisofbasichospitalpricingusingtheunitcostdoubledistributionmethod |