Unit Cost Analysis of Inpatient Services with INA-CBG's Rates using The ABC Method at Dian Harapan Jayapura Hospital in 2023
DOI:
https://doi.org/10.46799/adv.v4i9.658Keywords:
Activity Based Costing (ABC), Unit Cost, Inpatient Services, INA-CBG's, Hospital RatesAbstract
Rising hospital costs and the fixed-payment structure of Indonesia Case-Based Groups (INA-CBGs) require accurate cost information to maintain service quality and financial sustainability. This study aimed to calculate inpatient unit costs at Dian Harapan Hospital, Jayapura, using Activity-Based Costing (ABC), compare them with hospital and INA-CBGs tariffs, and formulate recommendations. A comparative retrospective case study design was employed using 2023 financial, administrative, medical record, and service activity data. Costs were allocated to inpatient classes based on cost drivers, while tariff suitability was assessed for the 20 most frequent diagnoses through comparative analysis and a paired-samples t-test. The ABC-based daily room rates were IDR 699,122 for VIP, IDR 549,220 for First Class, IDR 474,790 for Class 1, IDR 453,850 for Class 2, and IDR 428,199 for Class 3. Compared with ABC-based rates, hospital tariffs were higher for all classes except Class 3. Among the 20 diagnoses, INA-CBGs payments exceeded ABC-based costs for 13 diagnoses but were lower for seven diagnoses. Overall, INA-CBGs payments were 7.37% higher than ABC-based costs, with a difference of IDR 1,162,196,858. This difference was not statistically significant (t = 0.80; p = 0.43). Therefore, systematic implementation of Activity-Based Costing is recommended to improve tariff accuracy, cost control, and managerial decision-making.
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