Issue |
BIO Web Conf.
Volume 152, 2025
International Conference on Health and Biological Science (ICHBS 2024)
|
|
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Article Number | 01012 | |
Number of page(s) | 14 | |
Section | Dense Matter | |
DOI | https://doi.org/10.1051/bioconf/202515201012 | |
Published online | 20 January 2025 |
Analysis of basic hospital pricing using the unit cost double distribution method
1 Accounting Bachelor Program, Universitas Harapan Bangsa, Indonesia
2 Law Bachelor Program, Universitas Harapan Bangsa, Indonesia
* Corresponding Author: giovanny@uhb.ac.id
The basic rate of a hospital is a benchmark for the sustainability of a hospital in providing services to hospital patients. Determining rates in a hospital requires a lot of consideration, many factors that become variables to be taken into account. This study aims to determine a method of determining rates that are in accordance with the needs of the hospital. This study is a descriptive study of the assessment of previous studies compared to the double distribution method. Most studies state that the ABC method is appropriate for determining hospital rates because it calculates rates based on activities in the hospital. However, with the double distribution method, it applies two stages to determine prices from work units that do not have income to the second stage, namely service units. So that the cost burden will end up in the service unit. Basically, the determination of the calculation method needs to be adjusted to the complexity of the hospital itself, because the application of costs in each has differences from one another.
© The Authors, published by EDP Sciences, 2025
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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