Asri Dwi Ariyani, Rosita Rosita, Hanifa Zahra, Avininda Dewi Nindiasari, Arantika Meidya Pratiwi, Yolanda Safitri

Penerapan Metode Activity Based Costing (ABC) dalam Analisis Perhitungan Unit Cost pada Instalasi Farmasi RSUD

Introduction

Penerapan metode activity based costing (abc) dalam analisis perhitungan unit cost pada instalasi farmasi rsud. Analisis perhitungan unit cost pelayanan farmasi RSUD menggunakan Activity Based Costing (ABC) dibandingkan metode tradisional. Dapatkan informasi biaya yang lebih akurat untuk pengambilan keputusan strategis.

Abstract

Instalasi farmasi di rumah sakit umum daerah (RSUD) BLUD memiliki peran penting untuk mendukung layanan kesehatan melalui pengadaan dan distribusi obat. Namun, selama ini perhitungan biaya yang terjadi pada pelayanan farmasi khususnya pada pelayanan tebus obat untuk pasien masih banyak menggunakan metode tradisional yaitu dengan membagi total biaya berdasarkan volume output, tanpa mempertimbangkan variasi aktivitas yang terjadi pada penentuan biaya yang dibebakan pada suatu aktivitas. Penelitian ini bertujuan untuk menganalisis perhitungan unit cost pelayanan farmasi menggunakan pendekatan Activity Based Costing (ABC) dan membandingkannya dengan hasil perhitungan menggunakan metode tradisional untuk pengukur keakuratan penentuan biaya. Penelitian dilakukan dengan metode deskriptif kuantitatif melalui studi kasus di Instalasi Farmasi RSUD BLUD Sleman. Data dikumpulkan melalui observasi secara langsung, wawancara, dan dokumentasi laporan keuangan serta aktivitas operasional pada layanan obat instalasi farmasi. Hasil penelitian menunjukkan bahwa perhitungan unit cost menggunakan metode ABC sebesar Rp150.000 per resep, sedangkan metode tradisional sebesar Rp100.000. Selisih Rp50.000 disebabkan oleh penggunaan pemicu biaya (cost driver) yang lebih rinci pada metode ABC, seperti jumlah resep, jenis obat, dan frekuensi pelayanan. Hasil penelitian disimpulkan bahwa metode perhitungan unit cost dengan pendekatan ABC memberikan informasi biaya yang lebih tepat dan dapat digunakan untuk mendukung pengambilan keputusan strategis yang lebih efisien di RSUD BLUD

Review

This paper addresses a critical issue in healthcare management: the accurate calculation of unit costs within hospital pharmacy installations. The abstract highlights the limitations of traditional costing methods, which often oversimplify cost allocation by merely dividing total costs by output volume, thereby failing to capture the inherent variations in activities. The study's objective to analyze unit cost using Activity Based Costing (ABC) and compare it against traditional approaches is well-defined and timely, given the increasing pressure on public hospitals (RSUD BLUD) to optimize resource utilization. The chosen methodology, a descriptive quantitative case study at the Pharmacy Installation of RSUD BLUD Sleman, appears appropriate for an in-depth exploration of this costing challenge. The findings of the research present a compelling case for the adoption of ABC. The study reveals a significant difference in the calculated unit cost per prescription: Rp150,000 using the ABC method compared to Rp100,000 with traditional methods. This Rp50,000 discrepancy is effectively attributed to ABC's ability to incorporate more detailed and relevant cost drivers, such as the number of prescriptions, the specific types of medicines dispensed, and the frequency of services. This outcome underscores the traditional method's potential to significantly underestimate the true cost of pharmacy services, which could have adverse implications for pricing, budgeting, and resource allocation. The conclusion that ABC provides more accurate and precise cost information is well-supported by the reported findings. This enhanced understanding of cost drivers and true unit costs is invaluable for strategic decision-making, enabling the RSUD BLUD to achieve greater efficiency in its pharmacy operations. The paper thus offers a strong practical contribution by demonstrating how a more sophisticated costing methodology can lead to better financial management and resource allocation within a crucial healthcare support service. This research provides a solid foundation for other similar institutions considering a shift from traditional to activity-based costing systems to improve their operational and strategic effectiveness.

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