Calculation of Inpatient Service Tariffs Using the Activity-Based Costing (ABC) Method at Bhayangkara Hospital Palu

Universal Health Coverage (UHC), or Jaminan Kesehatan Semesta, is a health system where every individual has fair and equitable access to high-quality health services. The budget for the Palu City Health Office through the Regional Health Budget (sourced from General Allocation Funds, Special Autonomy Funds, Locally-Generated Revenue, and Special Allocation Funds) in 2020 amounted to IDR 296.1 billion, which constituted 94.93% of the total health budget of Palu City in that year. This study aims to calculate the inpatient service tariffs using the Activity Based Costing (ABC) method for VVIP to Class III rooms. Bhayangkara Hospital Palu still applies the unit cost calculation method to determine inpatient service tariffs. Activity-Based Costing (ABC) is a cost calculation method based on activity rates to allocate overhead costs through a single cost driver. This study used a descriptive quantitative approach using Microsoft Excel for data processing. The applied cost drivers included the length of inpatient stay, the number of patients, and the floor area. The study findings showed that the inpatient service tariffs calculated using the ABC method were IDR 288,539 for the VVIP class, IDR 210,736 for the VIP class, IDR 215,263 for Class I, IDR 216,984 for Class II, and IDR 214,270 for Class III. These results were obtained by dividing the cost of each cost element by the respective cost drivers based on the supporting data collected. It is recommended that Bhayangkara Hospital Palu implement the Activity-Based Costing (ABC) method to determine its service tariffs