Harmadi, Elsa Camelia (2015) Implementation of fuzzy-time driven activity based costing (fuzzy-TDABC) to estimate healthcare service cost in outpatient unit (a case study : Al Irsyad Hospital Surabaya). Undergraduate thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Salah satu pilar layanan kesehatan yang baik adalah penetapan tarif yang
baik. Besarnya tarif dipengaruhi oleh biaya pokok layanan kesehatan. Fuzzy-
TDABC dapat mengakomodasi kesulitan untuk estimasi biaya terkait tingginya
variasi dan informasi biaya terkait pada proses layanan. Model fuzzy-TDABC
memiliki informasi detail mengenai sumber daya ekonomis; alokasi biaya dan
availibilitas dalam penyediaan layanan. Keunikan fuzzy-TDABC adalah memiliki
persamaan waktu yang berisi informasi total waktu standar untuk mengerjakan
satu siklus layanan. Pengukuran kerja secara langsung diperlukan untuk
menghitung waktu standar, sehingga membutuhkan waktu yang cukup lama
karena dipengaruhi oleh beberapa faktor ketidakpastian dari aktivitas yang
beragam. Fuzzy set logic memiliki fungsi untuk meningkatkan akurasi dari
perhitungan waktu standar dengan fungsi keanggotaan untuk setiap nilai waktu.
Selanjutnya, estimasi biaya dihitung berdasarkan penggunaan CCR dan total
waktu standar. Dengan adanya perbandingan overpricing dan underpricing,
fuzzy-TDABC adalah salah satu pendekatan estimasi biaya yang
direkomendasikan untuk memudahkan perhitungan biaya pokok dalam jenis
layanan kesehatan yang beragam.
Kata kunci : biaya pokok layanan kesehatan, estimasi biaya, fuzzy-TDABC, klinik
rawat jalan, pengukuran waktu kerja langsung
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One of healthcare pillars to provides an excellent services value is healthcare
tariff. Healthcare tariff estimation is determined by service cost. This research is
focus on implementation of cost estimation using fuzzy-TDABC in an outpatient
unit. Fuzzy-TDABC can accommodates high various type of services and
minimize the biased information related to the care processes. This model have
detailed information about economic resources; its cost allocation and the
practical capacity. The rate of economic resources usage is translated into capacity
cost rate (CCR). The uniqueness of fuzzy-TDABC lies in time equation
formulation which contains total standard time while performing a healthcare
product. Since direct work measurement was performed to estimate standard
working time, it can be concluded that it is requires long time to do and has high
variations of heterogeneous activity that create data vagueness. Fuzzy set has a
role to accommodate data vagueness since it contains logic set of membership
functions. By then, service cost estimation is done by multiplying CCR with total
standard time of a healthcare product. The research output is healthcare service
cost in several care services in outpatient unit includes general clinic, antenatal
clinic, hemodialysis clinic, and dental clinic. Based on the analysis of comparison
with existing cost estimation, there are several evidences about the underpricing
and overpricing of healthcare products. In conclusion, fuzzy-TDABC is
recommended to be used in cost estimation of healthcare products since it can
accommodate various types of services that shown in the form of packages.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | RSI 658.155 2 Har i |
| Uncontrolled Keywords: | biaya pokok layanan kesehatan, estimasi biaya, fuzzy-TDABC, klinik rawat jalan, pengukuran waktu kerja langsung |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | - Taufiq Rahmanu |
| Date Deposited: | 25 Apr 2019 06:07 |
| Last Modified: | 25 Apr 2019 06:07 |
| URI: | http://repository.its.ac.id/id/eprint/62852 |
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