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)

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 ==================================================================================================== 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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