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Abstract

The purpose of the study is to compare the unit cost calculation method between the Activity Based Costing (ABC) method and the Traditional method. The object used is Hemodialysis (HD) service in a Hemodialysis Clinic in Depok, West Java. This research is a descriptive study, where the data used is secondary data from financial and non-financial records during January 2018 to December 2018 from the HD Clinic. This data is processed to determine the HD service unit costs using 2 methods namely the ABC and Traditional methods. The results of unit cost calculations using 2 methods do not make a difference. Suggestions for calculating HD service unit costs at HD clinics that do not have other services can use one of the two unit cost calculation methods.

References

Akyol DE, Tuncel G, Bayhan GM. (2007) A comparative analysis of activity-based costing and traditional costing. International Journal of Mechanical, Aerospace, Industrial, Mechatronic and Manufacturing Engineering Vol:1, No:3 Rumampuk MS, (2013) Perbandingan Perhitungan Harga Pokok Produk Menggunakan Metode Activity Based Costing dan Metode Konvensional Pada Usaha Peternakan Ayam CV. Kharis di Kota Bitung, Jurnal EMBA 637 Vol.1 No.4 Martusa R, Mariam S.(2012) Perbandingan Metode Konvensional Dengan Activity Based Costing Berdasarkan Akurasi Penentuan Overhead Dalam Perhitungan Cost of Goods Manufactured Pada PT Multi Rezekitama. Jurnal Universitas Paramadina, Volume 9, Nomor 1 Sari MDS, Budiwinarto K. (2016) Analisis Perbedaan Penghitungan Harga Pokok Produksi Antara Sistem Konvensional Dengan Sitem Activity Based Costing (ABC) (Studi Kasus Usaha Kerajinan di Kampung Batik Laweyan) Jurnal Penelitian dan Kajian Ilmiah Fakultas Ekonomi Universitas Surakarta, vol.4 no 14. Javid M, Hadian M, Ghaderi H, Gaffari S, Salehi M. (2016) Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital. Global Journal of Health Science; Vol. 8, No. 1. Azmi Z (2018) Time Driven Activity Based Costing dan Implentasinya Pada Jasa Perawatan Kesehatan. Jurnal Akuntansi dan Ekonomika, Vol.8, No.1 Kazemi Z, Zadeh AH (2015) Activity based Costing: A Practical Model for Cost Price Calculation in Hospitals. Indian Journal of Science and Technology, Vol (27)

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