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PENERAPAN ACTIVITY - BASED MANAGEMENT DALAM UPAYA EFISIENSI BIAYA RAWAT RUANG INAP BEDAH DI RSUD SYAMRABU BANGKALAN

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The method used is a qualitative method using a case study approach. This method was chosen by the
researcher was not to prove a hypothesis, but to study and to analyze the implementation of Activity-Based
Management (ABM) in an attempt to the efficiency of surgical inpatient room cost at RSUD SYAMRABU
Bangkalan. The result of the research in RSUD SYAMRABU Bangkalan particularly in surgical inpatient room
(IRNA A) the charging of inpatient installation cost has not used Activity-Based Management (ABM) method
yet; on the other hand the charging of installation cost has been implemented by using traditional method, in
which the calculation of fee or inpatient cost is issued when the patient is under treatment. The result of analysis
that has been carried out by using ABM method has found that there is non-value added activity that is drugs
inventory storing activity. In order to reduce or to minimize this non-value added activity the action that has
been taken by the management in order to manage activities in which its purpose is to eliminate the drugs
inventory storing activity is by making cooperation with drug stores. It can be concluded from the explanation
above that by using Activity Based Management; the management can carry out the activity analysis which its
purpose is to determine activities that are value added and non-value added for the customers. In order to achieve
cost efficiency, the cost reduction of non-value added activity has been carried out and to control the value added
activity for the customers.

Keywords: Activity Based Management, Value Added Activity, Non-Value Added Activity

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Ketersediaan

1S142486

A14/486 Umi p c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

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No. Panggil

A14/486 Umi p

Penerbit

Surabaya : ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A14/486

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

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