ANALISIS BIAYA OPEN REDUCTION INTERNAL FIXATION FRAKTUR FEMUR BERDASARKAN UNIT COST DENGAN METODE ACTIVITY BASED CORTING

Background : Hospital is an organization that engaged in the field of health care . One of its services is open reduction internal fixation (ORIF) surgery. PKU Muhammadiyah Hospital of Yogyakarta’s Data shows number of patient with ORIF of shaft femur fracture surgery without complications each year was increasing. Unit cost analysis in the hospitals is still using the conventional system . So that, it need to study the pricing of goods as a unit costing ORIF surgery without complications using Activity-Based Costing systems with existing advantages compared to conventional accounting system.

Methods : This research is a qualitative descriptive study that analyze the unit cost of ORIF of shaft femur fracture without complications using Activity Based Costing (ABC), to get the cost comparison . Object of this research is all the activities that occur from the beginning of the preparation of ORIF surgery in a central surgical installation space until the process is complete.

Results : Based on the calculation, the unit cost of ORIF shaft femur fracture without complications with activity-based costing method in Operating Room is IDR 3,419,481.89. With the difference between the unit cost of ORIF shaft femur fracture ABC method with a unit cost of hospital is IDR 612,224.11.

Conclusion : There is a positive difference between the calculation of unit cost of ORIF shaft femur fracture with the ABC method with a unit cost of hospital . So that needs to be done by the efficiency of the hospital .

Key words : ORIF shaft femur fracture without complications , Activity Based Costing