Citation:

Sindy Novenia, Grahita Chandrarin, Dyah Ani Pangastuti. "Comparative Analysis of Activity-Based Costing Methods in Determining Medical Device Use Rates CT-Scan at Prima Husada Hospital Pasuruan Regency" International Research Journal of Economics and Management Studies, Vol. 4, No. 1, pp. 159-169, 2025.

Abstract:

This study aims to compare the determination of the tariff for the use of CT-Scan medical devices at Prima Husada Hospital, it is more appropriate to use the Activity Based Costing method compared to the traditional method. The results of the study can increase knowledge in making tariffs by developing an analysis of the review of calculating health service tariffs for further researchers and providing input in compiling tariffs at Prima Husada Hospital. This research was conducted at the Prima Husada Hospital located on Jl Raya Malang.–Surabaya KM 54 Sukorejo District Pasuruan Regency East Java. In the form of quantitative descriptive research, the data analysis required is about cost activities; after the collection of data sources is complete, a comparison of cost calculations using the Activity Based Costing method with traditional tariff determination methods is carried out. Research data were obtained from observations, interviews, and consultations with hospital directors. The results of this research show that the calculation results using the Activity Based Costing System get a larger difference when compared to the calculation rate of the traditional method against the provisions of the CT-scan action tariff inacbg’s Rp 1,404,000. The indirect cost component in the calculation of the cost of goods does not get the right results; a significant difference in the Activity Costing method charges overhead costs to each cost driver, while in the traditional method, overhead costs are charged to only one cost driver. Overhead costs on each product are charged to many cost drivers. In the ABC method, costs are allocated to each activity to calculate the cost of goods and the selling price of services more precisely and accurately.

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Keywords:

Activity-Based Costing System, Outpatient Installation, CT-scan.