TANTANGAN DAN PELUANG PENERAPAN ACTIVITY-BASED COSTING UNTUK EFISIENSI PELAYANAN KESEHATAN DI RUMAH SAKIT

May Hana Bilqis Rangkuti; Yeti Meliany Lubis; Simpati Mellyginta Sinuhaji

doi:10.24114/jkss.v23i1.68298

Authors

May Hana Bilqis Rangkuti Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sumatera Utara, Medan, Indonesia
Yeti Meliany Lubis Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sumatera Utara, Medan, Indonesia
Simpati Mellyginta Sinuhaji Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sumatera Utara, Medan, Indonesia

DOI:

https://doi.org/10.24114/jkss.v23i1.68298

Keywords:

Activity-Based Costing, hospital accounting, cost efficiency, healthcare services

Abstract

Hospitals face the challenge of delivering high-quality healthcare services while maintaining cost efficiency. One relevant managerial accounting approach is Activity-Based Costing (ABC), which allocates costs based on activities. This article examines the opportunities and challenges of implementing ABC in hospitals through a literature review of national and international journals, textbooks, and relevant regulations. The findings indicate that ABC can improve the accuracy of cost information, support cost control, and facilitate strategic decision-making. However, its implementation encounters obstacles such as the complexity of medical services, limited human resources, and the need for adequate information technology infrastructure.

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