ANALISIS UNIT COST CENTRAL STERILE SUPPLY DEPARTMENT (CSSD) DENGAN METODE ACTIVITY BASED COSTING DI RSU PKU MUHAMMADIYAH BANTUL

Background: PKU Muhammadiyah Bantul Hospital has not set sterilization
rates in the Central Sterile Supply Department (CSSD) unit since 2017. Unit
cost calculation with activity based costing (ABC) method aims to get
information about budget planning, cost control, and pricing by developing
cost estimates by dividing an action into activities that can be calculated
separately based on the work unit. The cost unit calculation process is
expected to improve the efficiency and performance of each installation and
poly, as well as all components in the service process in the healthcare
provider institutions can be monitored well.
Methods: The design of this study is descriptive qualitative with a case study
approach. This study aims to analyze the unit cost of sterilization action in
CSSD units based on Activity Based Costing (ABC) method.
Results: Based on the results of the study, unit cost sterilization unit CSDD
PKU Muhammadiyah Bantul Hospital using Activity Based Costing method is
Rp 2,049,388.00.
Conclusions: Unit cost of sterilization unit CSDD PKU Muhammadiyah
Bantul Hospital using Activity Based Costing method is Rp 2,049,388.00. The
total is a one-time unit cost sterilization action on average in CSSD units.