THE APPLICATION OF ACTIVITY BASED COSTING SYSTEM AS THE ALTERNATIVE IN DETERMINING HOSPITALIZATION ROOM RATES (CASE STUDY OF ATMA JAYA HOSPITAL)

Evelina, Selvy (2015) THE APPLICATION OF ACTIVITY BASED COSTING SYSTEM AS THE ALTERNATIVE IN DETERMINING HOSPITALIZATION ROOM RATES (CASE STUDY OF ATMA JAYA HOSPITAL). Skripsi thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

The purpose of this research is to understand the calculation of rates of each inpatient room at Atma Jaya Hospital using existing methods and to perform the calculation of rates of each room at Atma Jaya Hospital using the ABC system as an alternative method of decision-making. The object of this study is the Atma Jaya Hospital. This research was conducted with the literature study and field studies. The research was conducted by comparing the room rate imposed at the rate currently used by ABC System. Atma Jaya Hospital advised to consider the use of Activity Based Costing System in determining hospitalization room rates. Key words : Activity-Based Costing System, Room Rates, Activity, Cost Drivers

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 21 May 2021 08:56
Last Modified: 21 May 2021 08:56
URI: http://repository.untar.ac.id/id/eprint/29316

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