ANALYSIS OF INPATIENT UNIT COST IN PASAR REBO DISTRICT GENERAL HOSPITAL IN JAKARTA IN THE YEAR 2003

• Published in: Malaysian journal of pharmaceutical sciences Vol. 13; no. 1; p. 67
• Main Author: Pratiwi, Ritha Widya
• Format: Journal Article
• Language: English
• Published: Kelantan Universiti Sains Malaysia Press 01.01.2015
• Subjects: Food
• ISSN: 1675-7319; 2180-429X

Hospital has been known as a complex organisation, which is a very important component in health services. In general a hospital must be supported with good financial system. Since 1998 Indonesia has faced fluctuation in the inflation rate. The impact of this situation is in the increase of the goods and services price causing the prices of food changes every year. With this limitation, hospital nutrition unit need to be accurately allocated with fund to achieve more efficient and effective services. From financial data, it is known that the third class inpatient wards having financial deficit of Rp. 106,593,262,-. The aim for this research is to describe the food cost needed for each class of the inpatient ward at the Pasar Rebo district general hospital in the year of 2003. This research was conducted using descriptive-quantitative study design from February until May 2004. The analysis was done by Activity used Costing (ABC) using secondary data. The results are shown as actual and normative with and without investment. Actual unit cost without investment was Rp. 44,361,-, Rp. 35,422,-, Rp. 30,838,- for class 1, 2 and 3 respectively, which is actual unit cost of food class 3 subtract price which is Rp. 10.838,-. To cover this cost, government develop a cross-subsidy policy but with the current issue of self-supporting hospital to become BUMD hospital, the budget should be more efficiently and effectively managed. The result of this research may provide consideration to government and to Health Department on cost of food, and also to hospital director in deciding patient tariff.