Analisis Biaya Satuan (Unit Cost) Rumah Sakit Terhadap Kelayakan Investasi (Study Kasus Rumah Sakit Amalia Laksono Subang)

Abstract

As a public organization, hospitals are expected to be able to provide quality health services to the community. However, on the one hand, the hospital as a privately-owned organizational unit is faced with financing problems in the sense that the budget allocation is inadequate while the revenue is still low and should not be used directly. This condition will have a serious impact on health services in hospitals because as an organization that operates every day, financial liquidity is the main thing and is needed to carry out daily operational activities. This article will discuss the various problems mentioned above to make breakthroughs in exploring sources of funds that can be used to meet the operational costs and hospital development needs. And to find out whether the application of unit cost calculation at Amalia Laksono Hospital can be applied. The data analysis method used to answer the problems raised in the study are (1) to describe and analyze the steps for calculating unit cost carried out by hospitals, (2) to describe the steps for calculating unit costs that have been carried out by the hospital with the theory These breakthroughs can be made, among others, by optimizing revenues from medical service units and medical support through determining tariffs based on unit cost calculations. Tariffs are a system or financing model that is the most important in hospital financing.