Unit Cost Analysis of Sectio Caesarea with Activity-Based Costing in Yogyakarta City Hospital (original) (raw)
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Analysis of Sectio Caesarea Unit Cost as a Basis to Recommend the Price
Jurnal aplikasi manajemen, 2017
This research aims to know the amount of Sectio Caesarea unit cost as a basis to recommend the price. Beside that this research also aims to know cost component which influences Sectio Caesarea unit cost and to know factoHospital that can influence counting Sectio Caesarea unit cost in the hospital. The method used in this research is Operational research and this research is descriptive with an approach to quantitative and qualitative data. Unit cost calculation using real cost method. The results show that Sectio Caesarea unit cost as a basis to recommend the price of Rp. 7,687,231.03. Hospital costs currently only reach CRR 102.86%. The proposed price of Section Caesarea amounted to Rp. 7,878,000.00. Cost components that affect the unit cost are direct costs, indirect costs, and utilization. FactoHospital affecting the calculation of the unit cost include never done a cost analysis, incomplete data, human resource capability, knowledge of human resources, and lack of skills of human resources. From these results Need to do a cost analysis, revamping financial statements, and equipment inventory.
Jurnal Aisyah : Jurnal Ilmu Kesehatan
The unit cost calculation method of services in hospitals is fundamental because its inaccuracy of its can lead to differences in the final result of the total service tariff. A private hospital in Yogyakarta is a special type C Mother and Child Hospital. This hospital service hasn't implemented unit cost, so the tariff system for patients is vaguely based on hereditary rates from the owner. The research design used was qualitative, with a case study method approach. The subject was elective Caesarean Sectio (CS) surgery patients without complications. The object was to all activities in a series of elective CS surgery without complications from the patient's initial admission until the patient could go home. The research instrument used a data collection form and interview guidelines. Data analysis used the TDABC calculation method. Qualitative analysis of interview results was conducted by reduction, presentation, analysis, and concluding the data. The results of the analysis's CS unit cost used the TDABC model of 4,421,217.04 IDR. The difference between INA-CBG's claims and the CS's unit cost used the TDABC model of 553,983 IDR (11%).
Cesarean Section Tariff Analysis Based on Indonesian Case Base Groups in Cipto Mangunkusumo Hospital
Advanced Science Letters
Introduction: Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan as the National Health Insurance Corporation/Administration in Indonesia has two payment mechanisms through capitation for the primary health care and Indonesian Case Base Groups (INA-CBGs) for the secondary health service. Based on data from Indonesian Demographic Health Survey (IDHS) in 2012, the number of cesarean deliveries per year (95% CI) was 611,561 (570.165-655.962) and Cesarean delivery rate per 100 live births (95% CI) was 12.9 (12.0-13.8). Meanwhile, the study conducted in Dr. Cipto Mangunkusumo hospital (RSUPNCM) in 2012 revealed that 40% women delivered through Caesarean Section (CS). Therefore, we would like to analyse the CS tariff in Cipto Mangunkusumo Hospital (RSUPNCM) as the centre of referral compared to INA-CBG's tariff. Methods: This cross-sectional study design was conducted in RSUPNCM from February to May 2016 by involving all CS claim records from 2014 to 2016. We performed the descriptive analysis consisting of diminishing risk of loss, CS tariff, and optimization of the tariff. Results: The average length of stay (ALOS) on CS cases in 2014 and 2015 was about 5 to 7 days. The difference between RSUPNCM revenue expectation and INA-CBG's tariff was from 62.97% to 74.22%. By using unit cost, we could diminish the risk of loss between 58.9% for high risk CS in the third class and 75.7% for moderate risk CS in the first class. In assumption, the best efficiency potency was 50% reduction of RSUPNCM total claims combined with 40% increase of INA-CBG's claim. Conclusion: Unit cost for Caesarean section on mild and moderate risk CS could be decrease to reduce the deficit potency. Medical service fee should be recalculated to reach the best efficiency.
Jurnal Medicoeticolegal dan Manajemen Rumah Sakit, 2018
The purpose of this study was to calculate unit cost coronary angiography with the ABC method and analyze the differences in the results of the calculation unit cost of the ABC method with the current rates at RSUP Dr. Sardjito Yogyakarta. The research method is qualitative with a descriptive design case study, this study uses primary data and secondary data. Primary data is in the form of interviews, while secondary data is obtained through financial data in 2016. Methods for analyzing costs using the method of Activity Based Costing (ABC). The study resulted that coronary angiography-guided by the SPO, the results of the calculation unit cost of the ABC method were Rp7.927.171,13 higher than the current fare. The unit cost of coronary angiography at RSUP Dr. Sardjito Yogyakarta by the ABC method is a unit cost for coronary angiography without difficulty which is calculated by charging all costs both direct costs and costs overhead. Hospital rates have not been recalculated since 2014, so it has not yet described the real conditions in 2016. In addition, personnel expenditure conditions that exceed the provisions of the proportion of a maximum of 44% as mandated in the Republic of Indonesia Minister of Health Regulation are the factors causing higher unit cost calculation ABC method rather than rates coronary-angiography hospital. Tujuan penelitian ini adalah menghitung unit cost coronaryangiography dengan metode ABC dan menganalisis perbedaan hasil perhitungan unit cost metode ABC dengan tarif saat ini di RSUP Dr. Sardjito Yogyakarta. Metode penelitian adalah kualitatif dengan rancangan deskriptif studi kasus, Penelitian ini menggunakan data primer dan data sekunder. Data primer berupa hasil wawancara, sedangkan data sekunder diperoleh melalui data keuangan tahun 2016. Metode untuk menganalisis biaya menggunakan metode Activity Based Costing (ABC). Penelitian menghasilkan bahwa tindakan coronaryangiography berpedoman pada SPO hasil perhitungan unit cost metode ABC sebesar Rp7.927.171,13 lebih tinggi dari tarif saat ini. Unit cost tindakan coronaryangiography di RSUP Dr. Sardjito Yogyakarta dengan metode ABC merupakan unit cost atas tindakan coronaryangiography tanpa penyulitan yang dihitung dengan membebankan seluruh biaya baik biaya langsung maupun biaya overhead. Tarif rumah sakit sejak ditetapkan pada tahun 2014 belum dilakukan perhitungan ulang, sehingga belum menggambarkan kondisi riil tahun 2016. Selain itu kondisi belanja pegawai yang melebihi ketentuan batas proporsi maksimal 44% sebagaimana diamanatkan dalam Peraturan Menteri Kesehatan RI menjadi faktor penyebab lebih tingginya hasil perhitungan unit cost metode ABC daripada tarif coronaryangiography rumah sakit.
Britain International of Exact Sciences (BIoEx) Journal, 2021
The Indonesian government has developed a Health Insurance program National Social Security Administering Bodies (BPJS) Health. One of the ways to pay for health services for hospitals in Era JKN is the Indonesian Case Base Groups (INA-CBG's) payment system, namely the amount of claim payment by BPJS Health to the hospital for the package services based on diagnosis of disease and procedures. This study aims to analyze hospital real rates and INA CBG rates on the action of sectio caesarea and to find out the efforts made hospitals to cover INA-CBG's shortfall in claims costs. Types of research Qualitative descriptive conducted by in-depth interviews. Research sites at the hospital. Imelda Indonesian Worker having his address at Jalan Bilal No. 24 Kelurahan Pulo Brayan Darat I, East Medan District. The research was carried out since months January 2019 until finished. The population in this study is claim data delivery of inpatients who performed sectio casearea at month Marc...
2018
The purpose of this study was to calculate unit cost coronary angiography with the ABC method and analyze the differences in the results of the calculation unit cost of the ABC method with the current rates at RSUP Dr. Sardjito Yogyakarta. The research method is qualitative with a descriptive design case study, this study uses primary data and secondary data. Primary data is in the form of interviews, while secondary data is obtained through financial data in 2016. Methods for analyzing costs using the method of Activity Based Costing (ABC). The study resulted that coronary angiography-guided by the SPO, the results of the calculation unit cost of the ABC method were Rp7.927.171,13 higher than the current fare. The unit cost of coronary angiography at RSUP Dr. Sardjito Yogyakarta by the ABC method is a unit cost for coronary angiography without difficulty which is calculated by charging all costs both direct costs and costs overhead. Hospital rates have not been recalculated since 2014, so it has not yet described the real conditions in 2016. In addition, personnel expenditure conditions that exceed the provisions of the proportion of a maximum of 44% as mandated in the Republic of Indonesia Minister of Health Regulation are the factors causing higher unit cost calculation ABC method rather than rates coronary-angiography hospital. Tujuan penelitian ini adalah menghitung unit cost coronaryangiography dengan metode ABC dan menganalisis perbedaan hasil perhitungan unit cost metode ABC dengan tarif saat ini di RSUP Dr. Sardjito Yogyakarta. Metode penelitian adalah kualitatif dengan rancangan deskriptif studi kasus, Penelitian ini menggunakan data primer dan data sekunder. Data primer berupa hasil wawancara, sedangkan data sekunder diperoleh melalui data keuangan tahun 2016. Metode untuk menganalisis biaya menggunakan metode Activity Based Costing (ABC). Penelitian menghasilkan bahwa tindakan coronaryangiography berpedoman pada SPO hasil perhitungan unit cost metode ABC sebesar Rp7.927.171,13 lebih tinggi dari tarif saat ini. Unit cost tindakan coronaryangiography di RSUP Dr. Sardjito Yogyakarta dengan metode ABC merupakan unit cost atas tindakan coronaryangiography tanpa penyulitan yang dihitung dengan membebankan seluruh biaya baik biaya langsung maupun biaya overhead. Tarif rumah sakit sejak ditetapkan pada tahun 2014 belum dilakukan perhitungan ulang, sehingga belum menggambarkan kondisi riil tahun 2016. Selain itu kondisi belanja pegawai yang melebihi ketentuan batas proporsi maksimal 44% sebagaimana diamanatkan dalam Peraturan Menteri Kesehatan RI menjadi faktor penyebab lebih tingginya hasil perhitungan unit cost metode ABC daripada tarif coronaryangiography rumah sakit.
2019
The purpose of this study is to find out the order of the cost components of the hospital tariff, then do further analysis, which components of these costs still need to be streamlined based on the priority scale of the hospital. In the Universal Health Coverage, health service providers are always required to provide quality services in efficient way. The cost component analysis was taken randomly in the 5 most action procedures carried out in the hospital, which then broke down the unit cost of each component of the cost. The focus of cost analysis is only carried out on 4 cost components, medical services, pharmaceutical, laboratory and radiology. The results of this study, out of the 5 tariff procedures for observed, the pharmaceutical cost component is the largest, followed by the cost component of medical services, radiology and laboratory services.
Operational cost of the obstetrics unit of the Job Shimankana Tabane Hospital
2013
BACKGROUND: The World Health Organization (WHO) has acknowledged the importance of maternal care and listed it as part of its Millennium Development goals (WHO, 2002). The Maternity unit of the Job Shimankana Tabane (JST) Hospital, situated in the Rustenburg city (regarded as the fastest growing city within South Africa) is burdened with increasing number of patients for the last few years with resultant increased resource utilisation. However, there is no systematic study done to describe this situation. The above mentioned scenario necessitates this study to assess the operational cost of the Obstetrics Unit in relation to caseload, profile of patients, and resource utilization. AIM: To determine the operational costs within the Obstetrics Unit of the JST Hospital in terms of caseload, profile of patients, and resource utilization METHODOLOGY: Cross sectional study design was used for this study. Retrospective record review was done and information extracted from various sources of hospital information system. No primary data was collected for this study. Setting of this study was the Obstetrics unit at Job Shimankana Tabane Hospital situated within Rustenburg city of Bojanala District in North West Province. Data was collected on various variables that are relevant to the function of women health services and resource utilization in Obstetrics unit of this Hospital. Results: Obstetric unit of Job Shimankana hospital experienced high caseload due to patient bypassing primary health care service points including district hospitals with highest number being seen afterhours; and due to inappropriate referrals from clinics. Analysis of profile of these patients showed 93% being Africans, 90% unemployed; and 70% being single. Hospital obstetric unit operational costs amount to just over R1.3 million with 57% accounted for by goods and services and human resource accounting for the remaining 43%. The average was R7, 717.75, which is very high. Conclusion: The operational cost of this obstetric unit was found to be very high and quality may have been compromised due to increased caseload, leading to low length of stay. vi
Jurnal Kesehatan Masyarakat Andalas, 2021
Sejak diluncurkan pertama kali pada tahun 2014, banyak rumah sakit yang mengaku mengalami kerugian finansial akibat ketimpangan antara tarif riil rumah sakit dengan pembayaran BPJS. Karakteristik dan tren seksio sesarea di rumah sakit penting untuk diidentifikasi sebelum mengukur tingkat efisiensi dalam sistem INA-CBGs. Namun hingga saat ini belum ada studi deskriptif untuk memahami permasalahan tersebut secara komprehensif. Untuk mengisi gap tersebut, penelitian ini bertujuan untuk membandingkan insiden dan biaya seksio sesarea antara rumah sakit swasta dan pemerintah di Sumatera Barat. Penelitian ini bersifat retrospektif dan desain cross-sectional di semua Rumah Sakit di Sumatera Barat dalam sistem INA-CBGs. Data yang digunakan diambil dari BPJS wilayah Sumatera Barat-Riau-Jambi untuk periode 2016 hingga 2018. Selama periode tersebut, hampir 59 ribu seksio sesarea dilakukan, dimana 64% di rumah sakit swasta dan 36% di rumah sakit umum. Dalam kurun waktu tiga tahun, kasus seksio sesarea di rumah sakit swasta meningkat hampir dua kali lipat sedangkan rumah sakit umum menunjukkan tren penurunan. Pada tahun 2018, tiga perempat biaya seksio sesarea yang ditanggung oleh BPJS dibayarkan ke rumah sakit swasta sedangkan rumah sakit umum hanya menerima seperempat dari total biaya tersebut.
Analysis of Activity Based Costing Method as the Basis Determination of Hospital Services Rates
The aim of this study is to get the accuracy of determining hospital rates. This study,which is Hospital X at the city of Batam, Indonesia uses a comparative descriptive analysis method with qualitative and quantitative approaches. Cost Drivers used in this study as a cost grouping are the number of inpatient days, the number of inpatients, and floor area. The results of inpatient service calculation based on the activity based costing system at the Hospital obtained a difference for the VIP class of IDR 459,646.68 and a difference for the class I of IDR 213,252.30 where the rate set by the Hospital was higher than it should be (over value). While the difference for class II is IDR 169.50 and the difference for class III is IDR 74,088.22 where the rate set by the hospital is lower than it should be (under value).