Calculation of Inpatient Service Rates Using the Activity-Based Costing System Approach at the Cisarua Bogor Hospital

Abstract

This study aims to calculate inpatient service rates using the Activity-Based Costing (ABC) system and compare them with the rates currently in effect at Cisarua Bogor Vertical Hospital. The research method used is quantitative descriptive, utilizing data on inpatient costs, the number of patients, room size, and length of stay for the year 2025. Calculations were performed by identifying activities, grouping costs into cost pools, determining cost drivers, and allocating costs based on activity consumption. The results show that inpatient rates calculated using the ABC method are Rp327,345 for Class I, Rp280,604 for Class II, and Rp305,981 for Class III. These rates are higher than the rates currently in effect at the hospital, with differences of Rp97,345, Rp95,604, and Rp145,981, respectively. These results indicate that the Activity-Based Costing System is capable of producing more accurate rate calculations because overhead costs are allocated based on the various activities that consume resources.