ACTIVITY-BASED COSTING IN THE IN-PATIENT UNIT OF RSUD CIDERES

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1 ACTIVITY-BASED COSTING IN THE IN-PATIENT UNIT OF RSUD CIDERES By Reza Arbiandi Suparman Undergraduate Program School of Business and Management Institut Teknologi Bandung

2 ABSTRACT The research is held at Rumah Sakit Umum Daerah (RSUD) Cideres, a public hospital that is owned by the local government of Majalengka that runs their business in giving health service to the public, especially to Malajengka residents. In 2009 the management of RSUD Cideres is planning to propose tariff revision to the local government of Majalengka, because the last tariff revision which was made in 2004 is no longer suitable to the the current economic conditions. The writer would like to help the management of RSUD Cideres to calculate the unit cost as a basic consideration in proposing tariff revision to the local government of Majalengka, tentatively due to be submitted in But because of the time limitation, the writer can only calculate the unit cost of the Inpatient Unit. This unit was chosen because it contributes almost 36% on the 2007 total RSUD Cideres revenue. There are 7 rooms with 5 classes in the Inpatient Unit at RSUD Cideres. To calculate the unit cost for each class, the writer uses Activity- Base Costing calculation, this calculation chosen because ABC can give more accurate and reliable cost calculation than the traditional cost calculation, especially for the calculation with numerous costs to be count. In calculating the unit cost using ABC calculation, the cost that incurred in the Inpatient Unit is grouped into 10 cost-allocation base. After calculating the expense from each calculation base, the cost is charged to each class using the cost driver. All the expenses incurred in every class are then divided by the total number of beds occupied in 2007 (from each class) to get the expense/unit for in every class. The expense/unit then calculated to get the total unit cost for every class in the Inpatient Unit. The total unit costs for every class using the ABC calculation are; VIP class Rp , Utama class Rp , Class I Rp74.966, Class II Rp and Class III Rp from the result, only VIP Class, Utama Class, and Class I that still making profit to the hospital, and it is bad because the total bed occupied from them is very small if it compare to the others two classes have. It also seen if we calculate the gap by multiply the profit/loss from every class with its total bed occupied, the result is that the hospital is suffering loss for Rp This is a sign for the management of RSUD Cideres to start making revision on their room rate tariff. There are two recommendations for the management of RSUD Cideres, increasing the room rate tariff for the classes that still gaining profit or increasing the tariff for the classes that already suffering loss. Base on the target market consideration, the first recommendation is more feasible because the target market for he VIP Class, Utama Class, and Class I is for wealthier people which more affordable with the increase of the room rate tariff. Keyword: Managerial Accounting, Activity-Based Costing i

3 ABSTRAK Penelitian dilakukan di Rumah Sakit Umum Daerah Cideres, sebuah rumah sakit umum daerah yang dimiliki oleh pemerintah daerah Kabupaten Majalengka. Rumah sakit ini memiliki tugas untuk memberikan pelayanan kesehatan kepada masyarakat umum khususnya masyarakat Kabupaten Majalengka. Pada tahun 2009, manajemen rumah sakit Cideres merencanakan untuk mengajukan revisi tarif kepada pemerintah daerah dikarenakan revisi tarif yang terakhir dilakukan sudah berumur empat tahun dan tidak sesuai lagi dengan keadaan sekarang. Pada penelitian ini penulis berusaha untuk membantu manajemen rumah sakit Cideres untuk menghitung unit cost sebagai dasar pertimbangan dalam mengajukan revisi tarif kepada pemerintah daerah Kabupaten Majalengka. Tetapi dikarenakan keterbatasan waktu, penulis hanya dapat menghitung unit cost pada unit rawat inap. Unit ini dipilih karena merupakan salah satu kontributor terbesar dari pendapatan total rumah sakit. Pada tahun 2007 unit ini berkontribusi hampir 36% dari total pendapatan rumah sakit. Pada unit rawat inap terdapat tujuh ruangan dengan kelas yang berbeda-beda. Untuk menghitung unit cost, penulis menggunakan perhitungan Activity-Based Costing dikarenakan jenis perhitungan ini dapat memberikan perhitungan biaya yang lebih akurat dan dapat diandalkan dibandingkan dengan menggunakan perhitungan tradisional apalagi untuk perhitungan dengan jumlah cost yang banyak. Dalam melakukan perhitungan menggunakan ABC, biaya-biaya yang terdapat di unit rawat inap dikelompokan ke dalam sepuluh cost-allocation base. Setelah menghitung biaya pada setiap cost-allocation base, biaya tersebut lalu dibebankan kepada setiap kelas menggunakan cost driver. Lalu semua biaya tersebut dibagi dengan total tempat tidur yang terisi pada tahun 2007 (dari setiap kelas) untuk mendapatkan biaya/unit yang lalu dijumlahkan untuk mendapatkan total unit cost untuk setiap kelasnya. Total unit cost untuk setiap kelas dengan menggunakan perhitungan ABC adalah; kelas VIP Rp , kelas Utama Rp , kelas I Rp74.966, kelas II Rp and kelas III Rp dari hasil tersebut hanya kelas VIP, Utama, Dan kelas I yang mendatangkan keuntungan untuk rumah sakit, yang berarti hal buruk karena jumlah total tempat tidur yang terisi dari ketiganya masih sangat kecil jika dibandingkan dengan dua kelas lainnya. Hal ini juga dapat terlihat dari selisih yang didapatkan dengan mengalikan untung/rugi setiap kelas dengan jumlah tempat tidur yang terisi di tahun 2007, dengan hasil bahwa rumah sakit mengalami kerugian sebesar Rp keadaan ini merupakan pertanda bagi manajemen rumah sakit Cideres untuk mulai melakukan revisi tarif. Ada dua rekomendasi bagi menejemen rumah sakit Cideres, yaitu dengan menaikan tarif kelas yang mendatangkan keuntungan atau menaikan tarif kelas yang membuat rumah sakit rugi. Berdasarkan sasaranya,lebih memungkinkan untuk memilih rekomendasi kedua karena sasaran konsumen kelas VIP, kelas iii

4 Utama dan kelas I adalah orang yang lebih mampu untuk menghadapi kenaikan tarif kamar tersebut. Kata kunci: Akuntansi Manajemen, Activity-Based-costing iv

5 VALIDATION PAGE ACTIVITY-BASED COSTING IN THE IN-PATIENT UNIT OF RSUD CIDERES By: REZA ARBIANDI SUPARMAN ID No: Undergraduate Program School of Business and Management Institut Teknologi Bandung Validated By Isrochmani, MAcc NIP v

6 FOREWORD Assalamualaikum Wr. Wb. Firstly I would like to thank to Allah SWT for the blessing given me so that I can finish this final project. The final project is a requirement to get a bachelor s degree of Business Management at Institut Teknologi Bandung. The project title is Activity-Based Costing in the Inpatient Unit of RSUD Cideres for year I would like to take this opportunity to thank all the people who have helped me with their guidance, knowledge, and moral support. I would like to thank to: 1. Ibu Isrochmani, MAcc as my supervisor, who patiently helped me with her guidance, revision, and continuous encouragement in writing my final project. 2. My father, Dr. H. Maman Suparman Gani M.A.R.S., who is the Director of RSUD Cideres. He gave me the opportunity to conduct my research at RSUD Cideres. 3. All the RSUD Cideres management staff and employees who gave me all data and information about RSUD Cideres. 4. The lecturers at SBM-ITB, who gave me knowledge and guidance during my study. 5. All administration and library staff at SBM-ITB for their assistance during my study at SBM-ITB. 6. All my friends at SBM-ITB Class of 2008., for their support and help 7. My family for their prayers for me during my study at SBM-ITB 8. Savitri Suherman for her never-ending support and prayers for me. 9. Others who have been involved in this process, which I cannot mention one by one. vii

7 I realize that my final project is not perfect, but I hope that it can reach its purpose, which is helping the management of RSUD Cideres in proposing the tariff revision to the local government of Majalengka. Bandung, September 10, 2008 Reza Arbiandi Suparman viii

8 TABLE OF CONTENTS ABSTRACT.. i ABSTRAK. iii VALIDATION PAGE... v FOREWORD. vii TABLE OF CONTENTS.. ix LIST OF TABLES. xiii LIST OF FIGURES... xv LIST OF APPENDICES... xvi CHAPTER 1 INTRODUCTION Background Problem Formulation Problem Solution Research Scope and Purpose Writing Structure... 4 CHAPTER 2 THEORETICAL FOUNDATION Activity-Based Costing Cost Direct Cost Indirect Cost CHAPTER 3 METHODOLOGY Research Methodology Step In Implementing Activity-Based Costing Problem Formulation Research Focus Data and Information Collection Literature Study Internet ix

9 3.5.3 Field Observation Implementing Activity-Based Costing at RSUD Cideres Choose Cost Object Identify The Direct Cost Select The Cost allocation base Identify The Indirect Cost That Related to Each Cost 14 allocation Base Office Equipment and Stationary Electricity Daily Employees Food and Drink Laundry Building Depreciation Cleaning Service Household Supply and Maintenance Building Maintenance Waste and Water Maintenance Hospital Management Information System Compute The Rate/Unit of Each Allocation Base Use 15 to Allocate Indirect Cost to The Product Office Equipment and Stationary Electricity Daily employees Food and drink Laundry Building Depreciation Cleaning Service Household Supply and Maintenance Building Maintenance Waste and Water Maintenance Hospital Management information System Compute The Indirect Cost allocated to The products. 18 x

10 3.6.7 Compute The Total Cost Get The Unit Cost. 18 CHAPTER 4 DATA COLLECTION AND ANALYSIS Cost calculation Office Equipment and Stationary Total Office Equipment and Stationary 19 Expense Room percentage Class Expense for Electricity Employees Food and Drink Food and Drink expense/room Number of Employees/Class Class Expense for Laundry Total Laundry Expenses Room Percentage Class Expenses Building Depreciation Building price and depreciation expense/year Room Area Class Expense Cleaning service Total Cleaning service Expense for Room area Floor Area calculation Class Expense for Hospital Household Equipment Maintenance 29 Expense Room Expense for xi

11 Class Expense for Building Maintenance Room Area Floor Area Calculation Class Expense for Waste and water maintenance Total Waste and Water Maintenance Expense 31 for Class Expenses for Hospital management Information System Total management Information System 33 Expense for Class Expenses Unit Cost Calculation Base on Activity-Based Costing VIP Class Unit Cost Calculation Utama Class Unit Cost Calculation Class I Unit Cost Calculation Class II Unit Cost Calculation Class III Unit Cost Calculation Unit Cost Calculation Base on Traditional Costing VIP Class Unit Cost Calculation Utama Class Unit Cost Calculation Class I Unit Cost Calculation Class II Unit Cost Calculation Class III Unit Cost Calculation. 39 CHAPTER 5 CONCLUSIONS & RECOMENDATION Conclusions Recommendation REFERENCES.. 43 xii

12 LIST OF TABLES Table 1 Employee Food and Drink Annual Expense 22 Table 2 Annual Employee Food and Drink Expense for Each Class 23 Table 3 Building Depreciation.. 25 Table 4 Toilet Expense For Every Class Table 5 VIP Class Unit Cost Calculation (ABC).. 34 Table 6 Utama Class Unit Cost Calculation (ABC).. 34 Table 7 Class I Unit Cost Calculation (ABC) Table 8 Class II Unit Cost Calculation (ABC).. 36 Table 9 Class III Unit Cost Calculation (ABC). 36 Table 10 VIP Class Traditional Unit Cost Calculation Table 11 Utama Class Traditional Unit Cost Calculation Table 12 Class I Traditional Unit Cost Calculation.. 38 Table 13 Class II Traditional Unit Cost Calculation. 39 Table 14 Class III Traditional Unit Cost Calculation 39 Table 15 Total Profit/Loss of Inpatient Unit for Table 16 Bed Capacity of Each Class Within Every Room.. 45 Table 17 Unit Income For Year Table 18 VIP Room Electricity Consumption Table 19 Cendrawasih Room Electricity Consumption 52 Table 20 Walet Room Electricity Consumption 53 Table 21 Dadali Room Electricity Consumption Table 22 Jatayu Room Electricity Consumption Table 23 Galatik Room Electricity Consumption Table 24 Parkit Room Electricity Consumption 55 Table 25 Electricity Consumption/Class Table 26 Food and drink Expense/Room.. 57 xiii

13 Table 27 Class Floor Area Within Every Room Calculation 59 Table 28 Total Floor Area For Every Class.. 60 xiv

14 LIST OF FIGURES Figure 1: Research Methodology 9 Figure 2: Steps in implementing Activity-Based Costing System.. 10 Figure 3: Organization charts of RSUD Cideres Figure 4: Map to RSUD Cideres. 47 Figure 5: RSUD Cideres Blue Print xv

15 LIST OF APPENDICES Appendix A: HOSPITAL CLASSIFICATION.. 44 Appendix B: BED CAPACITY OF EACH CLASS WITHIN 45 EVERY ROOM. Appendix C: RSUD CIDERES ORGANIZATION CHART. 46 Appendix D: MAP.. 47 Appendix E: RSUD CIDERES BLUE PRINT Appendix F: UNIT CONTRIBUTION TO THE HOSPITAL 49 INCOME FOR Appendix G: PERCENTAGE CLASS/ROOM CALCULATION. 50 Appendix H: OFFICE EQUIPMENT AND STATIONARY 51 EXPENSE CALCULATION... Appendix I: ELECTRICITY EXPENSE CALCULATION.. 52 Appendix J: DAILY EMPLOYEE FOOD AND DRINK 57 CALCULATION... Appendix K: LAUNDRY EXPENSE CALCULATION Appendix L: CLASS FLOOR AREA CALCULATION xvi