A.

DATA BIAYA DAN PENDAPATAN PER DEPARTEMEN (UNIT KERJA)

a. Data Biaya Barang Medis

No. COST CENTER / RUPIAH KETERANGAN

1 Direksi -
2 Keuangan -
3 Kepegawaian -
4 Binatu -
dst
dst

5 Rawat Jalan 35,000,000

6 Emergency 40,000,000
7 Rawat Inap 65,000,000
8 Radiologi 85,000,000
9 Lab.Klinik 90,000,000
10 Km.Operasi 50,000,000
dst.
JUMLAH 365,000,000

b. Data Biaya Barang Non medis

No. COST CENTER / RUPIAH KETERANGAN

1 Direksi 15,000,000
2 Keuangan 25,000,000
3 Kepegawaian 20,000,000
4 Binatu 15,000,000
dst
dst

5 Rawat Jalan 15,000,000

6 Emergency 15,000,000
7 Rawat Inap 25,000,000
8 Radiologi 15,000,000
9 Lab.Klinik 20,000,000
10 Km.Operasi 15,000,000
dst.
Jumlah 180,000,000

c. Data Biaya Bahan Makanan

No. COST CENTER / RUPIAH KETERANGAN
1 Direksi 10,000,000
2 Keuangan 10,000,000
3 Kepegawaian 5,000,000
4 Binatu 7,000,000
dst
dst

5 Rawat Jalan 30,000,000

6 Emergency 20,000,000
7 Rawat Inap 70,000,000
8 Radiologi 15,000,000
9 Lab.Klinik 20,000,000
10 Km.Operasi 8,000,000
dst.
Jumlah 195,000,000

d. Data Biaya SDM

No. COST CENTER / RUPIAH KETERANGAN
1 Direksi 25,000,000
2 Keuangan 25,000,000
3 Kepegawaian 20,000,000
4 Binatu 20,000,000
dst
dst

5 Rawat Jalan 40,000,000

6 Emergency 35,000,000
7 Rawat Inap 45,000,000
8 Radiologi 35,000,000
9 Lab.Klinik 30,000,000
10 Km.Operasi 35,000,000
dst.
Jumlah 310,000,000

e. Data Biaya Pemeliharaan

No. COST CENTER / RUPIAH KETERANGAN

1 Direksi 10,000,000
2 Keuangan 15,000,000
3 Kepegawaian 15,000,000
4 Binatu 10,000,000
dst
dst
 5 Rawat Jalan 10,000,000
6 Emergency 5,000,000
7 Rawat Inap 10,000,000
8 Radiologi 5,000,000
9 Lab.Klinik 10,000,000
10 Km.Operasi 10,000,000
dst.
Jumlah 100,000,000

f. Data Pendapatan

No. COST CENTER / RUPIAH KETERANGAN %

1 Direksi 0
2 Keuangan 0
3 Kepegawaian 0
4 Binatu 0
dst 0
dst 0

5 Rawat Jalan 250000000 20.83

6 Emergency 100000000 8.33
7 Rawat Inap 200000000 16.67
8 Radiologi 200000000 16.67
9 Lab.Klinik 250000000 20.83
10 Km.Operasi 200000000 16.67
dst.
Jumlah 1200000000 100.00

REKAPITULASI DATA BIAYA DAN PENDAPATAN

No. COST CENTER BRG MEDIS NON MEDIS MAKANAN SDM PEMELI
1 Sekretariat - 15,000,000 10,000,000 25,000,000 10,000,000
2 Keuangan - 25,000,000 10,000,000 25,000,000 15,000,000
3 SDM - 20,000,000 5,000,000 20,000,000 15,000,000
4 Binatu - 15,000,000 7,000,000 20,000,000 10,000,000
5 Rawat Jalan 35,000,000 15,000,000 30,000,000 40,000,000 10,000,000
6 Emergency 40,000,000 15,000,000 20,000,000 35,000,000 5,000,000
7 Rawat Inap 65,000,000 25,000,000 70,000,000 45,000,000 10,000,000
8 Radiologi 85,000,000 15,000,000 15,000,000 35,000,000 5,000,000
9 Lab.Klinik 90,000,000 20,000,000 20,000,000 30,000,000 10,000,000
10 Km.Operasi 50,000,000 15,000,000 8,000,000 35,000,000 10,000,000
Jumlah 365,000,000 180,000,000 195,000,000 310,000,000 100,000,000

Unit pendukung - 75,000,000 32,000,000 90,000,000 50,000,000

Unit produksi 365,000,000 105,000,000 163,000,000 220,000,000 50,000,000
Jumlah 365,000,000 180,000,000 195,000,000 310,000,000 100,000,000

g. DATA
 %
JML BIAYA JML REVENUE +/-
60,000,000 - (60,000,000) 1 Direct Opp.
75,000,000 - (75,000,000)
60,000,000 - (60,000,000) Sekretariat Keuangan
52,000,000 - (52,000,000)
130,000,000 250,000,000 120,000,000 20.83 9,375,000 10,416,667
115,000,000 100,000,000 (15,000,000) 8.33 3,750,000 4,166,667
215,000,000 200,000,000 (15,000,000) 16.67 7,500,000 8,333,333
155,000,000 200,000,000 45,000,000 16.67 7,500,000 8,333,333
170,000,000 250,000,000 80,000,000 20.83 9,375,000 10,416,667
118,000,000 200,000,000 82,000,000 16.67 7,500,000 8,333,333
1,150,000,000 1,200,000,000 50,000,000 100 45,000,000 50,000,000

247,000,000 - (247,000,000)
903,000,000 1,200,000,000 297,000,000
1,150,000,000 1,200,000,000 50,000,000
SDM Binatu

7,291,667 14,583,333 171,666,667 41,666,667

2,916,667 5,833,333 131,666,667 16,666,667
5,833,333 11,666,667 248,333,333 33,333,333
5,833,333 11,666,667 188,333,333 33,333,333
7,291,667 14,583,333 211,666,667 41,666,667
5,833,333 11,666,667 151,333,333 33,333,333
35,000,000 70,000,000 1,103,000,000 200,000,000
KOMPONEN BIAYA : 01. BARANG MEDIS
DASAR ALOKASI : JUMLAH BIAYA BARANG MEDIS YG DISERAP

COST CENTER SEKRETARIAT KEUANGAN SDM BINATU RAWAT JALAN EMERGECY

1 2 3 4 5 6 7
DASAR ALOKASI
Jml pegawai 13 6 4 7 15 10
Biaya makan 10,000,000 10,000,000 5,000,000 7,000,000 30,000,000 20,000,000
Luas lantai 300 250 150 200 400 250
Biaya brg nonmmedis
Biaya brg medis - - - - 35,000,000 40,000,000

BIAYA ASLI - - - - 35,000,000 40,000,000

DISTRIBUSI KE 1
Sekretariat - - - - -
Keuangan
Kepegawaian
Binatu
Rawat Jalan
Emergency
Rawat Inap
Radiologi
Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 1
ALOKASI KE 2
Sekretariat
Keuangan
Kepegawaian
Binatu
Rawat Jalan
Emergency
Rawat Inap
Radiologi
Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 2

JML DISTRIB. KE 1+2 - -

TOTAL ASLI + 1+2 35,000,000 40,000,000

1
KOMPONEN BIAYA : 02. BARANG NON MEDIS
DASAR ALOKASI : JUMLAH BIAYA BARANG NON MEDIS YG DISERAP

COST CENTER SEKRETARIAT KEUANGAN KEPEGAWAIAN BINATU RAWAT JALAN EMERGECY

1 2 3 4 5 6 7
DASAR ALOKASI
Jml pegawai 13 6 4 7 15 10
Biaya makan - - - - - -
Luas lantai 300 250 150 200 400 250
Biaya barang medis
Biaya brg non medis 15,000,000 25,000,000 20,000,000 15,000,000 15,000,000 15,000,000

BIAYA ASLI 15,000,000 25,000,000 20,000,000 15,000,000 15,000,000 15,000,000

DISTRIBUSI KE 1
Sekretariat X 2,272,727 1,818,182 1,363,636 1,363,636 1,363,636
Keuangan 2,419,355 X 3,225,806 2,419,355 2,419,355 2,419,355
Kepegawaian 1,875,000 3,125,000 X 1,875,000 1,875,000 1,875,000
Binatu 1,363,636 2,272,727 1,818,182 X 1,363,636 1,363,636
Rawat Jalan
Emergency
Rawat Inap
Radiologi
Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 1 5,657,991 7,670,455 6,862,170 5,657,991 7,021,628 7,021,628

ALOKASI KE 2
Sekretariat 75,000,000 5,657,991 808,284 808,284
Keuangan 7,670,455 1,095,779 1,095,779
Kepegawaian 6,862,170 980,310 980,310
Binatu 5,657,991 808,284 808,284
Rawat Jalan
Emergency
Rawat Inap
Radiologi
Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 2 25,848,607 3,692,658 3,692,658

JML DISTRIB. KE 1+2 10,714,286 10,714,286

TOTAL ASLI + 1+2 25,714,286 25,714,286

2
KOMPONEN BIAYA : 03. MAKANAN
DASAR ALOKASI : JUMLAH BIAYA MAKANAN YG DISERAP

COST CENTER SEKTERAIAT KEUANGAN KEPEGAWAIAN BINATU RAWAT JALAN EMERGECY

1 2 3 4 5 6 7
DASAR ALOKASI
Jml pegawai 13 6 4 7 15 10
Biaya barang medis - - - - - -
Luas lantai 300 250 150 200 400 250
Biaya brg non medis
Biaya makanan 10,000,000 10,000,000 5,000,000 7,000,000 30,000,000 20,000,000

BIAYA ASLI 10,000,000 10,000,000 5,000,000 7,000,000 30,000,000 20,000,000

DISTRIBUSI KE 1
Sekretariat X 540,541 270,270 378,378 1,621,622 1,081,081
Keuangan 540,541 X 270,270 378,378 1,621,622 1,081,081
Kepegawaian 263,158 263,158 X 184,211 789,474 526,316
Binatu 372,340 372,340 186,170 X 1,117,021 744,681
Rawat Jalan
Emergency
Rawat Inap
Radiologi
Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 1 1,176,039 1,176,039 726,711 940,967 5,149,738 3,433,159

ALOKASI KE 2
Sekretariat 32,000,000 1,176,039 216,449 144,299
Keuangan 1,176,039 216,449 144,299
Kepegawaian 726,711 133,750 89,167
Binatu 940,967 173,184 115,456
Rawat Jalan
Emergency
Rawat Inap
Radiologi
Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 2 739,832 493,222

JML DISTRIB. KE 1+2 5,889,571 3,926,380

TOTAL ASLI + 1+2 35,889,571 23,926,380

3
KOMPONEN BIAYA : 04. BIAYA SDM
DASAR ALOKASI : JUMLAH PEGAWAI

COST CENTER sekratriat KEUANGAN KEPEGAWAIAN BINATU RAWAT JALAN EMERGECY

1 2 3 4 5 6 7
DASAR ALOKASI
Jml pegawai 13 6 4 7 15 10
Biaya makan - - - - - -
Luas lantai 300 250 150 200 400 250
Biaya brg non medis
Biaya brg medis

BIAYA ASLI 25,000,000 25,000,000 20,000,000 20,000,000 40,000,000 35,000,000

DISTRIBUSI KE 1
Sekretariat X 1,948,052 1,298,701 2,272,727 4,870,130 3,246,753
Keuangan 3,869,048 X 1,190,476 2,083,333 4,464,286 2,976,190
Kepegawaian 3,023,256 1,395,349 X 1,627,907 3,488,372 2,325,581
Binatu 3,132,530 1,445,783 963,855 X 3,614,458 2,409,639
Rawat Jalan
Emergency
Rawat Inap
Radiologi
Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 1 10,024,834 4,789,184 3,453,033 5,983,968 16,437,246 10,958,164

ALOKASI KE 2
Sekratriat 30 10,024,834 2,506,208 1,670,806
Keuangan 4,789,184 1,197,296 798,197
Kepegawaian 3,453,033 863,258 575,505
Binatu 5,983,968 1,495,992 997,328
Rawat Jalan
Emergency
Rawat Inap
Radiologi
Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 2 6,062,754 4,041,836

JML DISTRIB. KE 1+2 22,500,000 15,000,000

TOTAL ASLI + 1+2 62,500,000 50,000,000

4
KOMPONEN BIAYA : 05. PEMELIHARAAN
DASAR ALOKASI : LUAS LANTAI

COST CENTER SEKRETARIAT KEUANGAN KEPEGAWAIAN BINATU RAWAT JALAN EMERGECY

1 2 3 4 5 6 7
DASAR ALOKASI
Jml pegawai 13 6 4 7 15 10
Biaya makan - - - - - -
Luas lantai 300 250 150 200 400 250
Biaya brg non medis
Biaya brg medis 10,000,000 5,000,000

BIAYA ASLI 10,000,000 15,000,000 15,000,000 10,000,000 10,000,000 5,000,000

DISTRIBUSI KE 1
Sekretariat X 961,538 576,923 769,231 1,538,462 961,538
Keuangan 1,698,113 X 849,057 1,132,075 2,264,151 1,415,094
Kepegawaian 1,636,364 1,363,636 X 1,090,909 2,181,818 1,363,636
Binatu 1,111,111 925,926 555,556 X 1,481,481 925,926
Rawat Jalan
Emergency
Rawat Inap
Radiologi

Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 1 4,445,588 3,251,101 1,981,535 2,992,215 7,465,912 4,666,195

ALOKASI KE 2
Sekrertariat 4,445,588 889,118 555,698
Keuangan 900 3,251,101 650,220 406,388
Kepegawaian 1,981,535 396,307 247,692
Binatu 2,992,215 598,443 374,027
Rawat Jalan
Emergency
Rawat Inap
Radiologi
Lab.Klinik
Km.Operasi

HASIL DISTRIBUSI KE 2 2,534,088 1,583,805

JML DISTRIB. KE 1+2 10,000,000 6,250,000

TOTAL ASLI + 1+2 20,000,000 11,250,000

REKAPITULASI BIAYA LANGSUNG & BIAYA TIDAK LANGSUNG

 KOMPONEN BIAYA RAWAT JALAN RAWAT DARURAT

1 2 3

01. BRG MEDIS 35,000,000 40,000,000

02. BRG NON MEDIS 25,714,286 25,714,286

03.MAKANAN 35,889,571 23,926,380

04.SDM 62,500,000 50,000,000

05.PEMELIHARAAN 20,000,000 11,250,000

TOTAL BIAYA 179,103,856 150,890,666

PENDAPATAN 250,000,000 100,000,000

SURPLUS/DEFISIT 70,896,144 (50,890,666)

RAWAT INAP RADIOLOGI LAB.KLINIK KM.OPREASI TOTAL

8 9 10 11 12

20 5 5 5 90
70,000,000 15,000,000 20,000,000 8,000,000 195,000,000
700 200 200 250 2900

65,000,000 85,000,000 90,000,000 50,000,000 365,000,000

65,000,000 85,000,000 90,000,000 50,000,000 365,000,000

- - - - -

- - - - -

65,000,000 85,000,000 90,000,000 50,000,000 365,000,000

RAWAT INAP RADIOLOGI LAB.KLINIK KM.OPREASI TOTAL

8 9 10 11 12

20 5 5 5 90
- - - - -
700 200 200 250 2900

25,000,000 15,000,000 20,000,000 15,000,000 180,000,000

25,000,000 15,000,000 20,000,000 15,000,000 180,000,000

2,272,727 1,363,636 1,818,182 1,363,636 15,000,000

4,032,258 2,419,355 3,225,806 2,419,355 25,000,000
3,125,000 1,875,000 2,500,000 1,875,000 20,000,000
2,272,727 1,363,636 1,818,182 1,363,636 15,000,000

11,702,713 7,021,628 9,362,170 7,021,628 75,000,000

1,347,141 808,284 1,077,713 808,284 5,657,991

1,826,299 1,095,779 1,461,039 1,095,779 7,670,455
1,633,850 980,310 1,307,080 980,310 6,862,170
1,347,141 808,284 1,077,713 808,284 5,657,991

6,154,430 3,692,658 4,923,544 3,692,658 25,848,607

17,857,143 10,714,286 14,285,714 10,714,286 20,190,616

42,857,143 25,714,286 34,285,714 25,714,286 180,000,000

RAWAT INAP RADIOLOGI LAB.KLINIK KM.OPREASI TOTAL

8 9 10 11 12

20 5 5 5 90
- - - - -
700 200 200 250 2900

70,000,000 15,000,000 20,000,000 8,000,000 195,000,000

70,000,000 15,000,000 20,000,000 8,000,000 195,000,000

3,783,784 810,811 1,081,081 432,432 10,000,000

3,783,784 810,811 1,081,081 432,432 10,000,000
1,842,105 394,737 526,316 210,526 5,000,000
2,606,383 558,511 744,681 297,872 7,000,000

12,016,056 2,574,869 3,433,159 1,373,264 32,000,000

505,047 108,224 144,299 57,720 1,176,039

505,047 108,224 144,299 57,720 1,176,039
312,084 66,875 89,167 35,667 726,711
404,096 86,592 115,456 46,182 940,967

1,726,275 369,916 493,222 197,289 4,019,756

13,742,331 2,944,785 3,926,380 1,570,552 2,843,717

83,742,331 17,944,785 23,926,380 9,570,552 195,000,000

RAWAT INAP RADIOLOGI LAB.KLINIK KM.OPREASI TOTAL

8 9 10 11 12

20 5 5 5 90
- - - - -
700 200 200 250 2900

45,000,000 35,000,000 30,000,000 35,000,000 310,000,000

6,493,506 1,623,377 1,623,377 1,623,377 25,000,000

5,952,381 1,488,095 1,488,095 1,488,095 25,000,000
4,651,163 1,162,791 1,162,791 1,162,791 20,000,000
4,819,277 1,204,819 1,204,819 1,204,819 20,000,000
-
-
-
-
-
-

21,916,327 5,479,082 5,479,082 5,479,082 90,000,000

3,341,611 835,403 835,403 835,403 10,024,834

1,596,395 399,099 399,099 399,099 4,789,184
1,151,011 287,753 287,753 287,753 3,453,033
1,994,656 498,664 498,664 498,664 5,983,968

8,083,673 2,020,918 2,020,918 2,020,918 24,251,018

30,000,000 7,500,000 7,500,000 7,500,000 14,226,184

75,000,000 42,500,000 37,500,000 42,500,000 310,000,000

RAWAT INAP RADIOLOGI LAB.KLINIK KM.OPREASI TOTAL

8 9 10 11 12

20 5 5 5 90
- - - - -
700 200 200 250 2900

10,000,000 5,000,000 10,000,000 10,000,000 100,000,000

10,000,000 5,000,000 10,000,000 10,000,000 100,000,000

2,692,308 769,231 769,231 961,538 10,000,000

3,962,264 1,132,075 1,132,075 1,415,094 15,000,000
3,818,182 1,090,909 1,090,909 1,363,636 15,000,000
2,592,593 740,741 740,741 925,926 10,000,000

13,065,346 3,732,956 3,732,956 4,666,195 50,000,000

1,555,956 444,559 444,559 555,698 4,445,588

1,137,885 325,110 325,110 406,388 3,251,101
693,537 198,154 198,154 247,692 1,981,535
1,047,275 299,222 299,222 374,027 2,992,215

4,434,654 1,267,044 1,267,044 1,583,805 11,086,634

17,500,000 5,000,000 5,000,000 6,250,000 61,086,634

27,500,000 10,000,000 15,000,000 16,250,000 100,000,000

RAWAT INAP RADIOLOGI LAB.KLINIK KM.OPREASI TOTAL

4 5 5 6 7

65,000,000 85,000,000 90,000,000 50,000,000 365,000,000

42,857,143 25,714,286 34,285,714 25,714,286 180,000,000

83,742,331 17,944,785 23,926,380 9,570,552 195,000,000

75,000,000 42,500,000 37,500,000 42,500,000 310,000,000

27,500,000 10,000,000 15,000,000 16,250,000 100,000,000
-

294,099,474 181,159,071 200,712,095 144,034,838 1,150,000,000

200,000,000 200,000,000 250,000,000 200,000,000 1,200,000,000

(94,099,474) 18,840,929 49,287,905 55,965,162 50,000,000

 Step Down Method

Cost Center Biaya asli Luas lantai SDM Sekretariat Keuangan SDM
1 2 3 4 5 6 7
Sekretariat 60,000,000 300 15 60,000,000
Keuangan 75,000,000 300 7 5,806,452 80,806,452
SDM 60,000,000 150 5 2,903,226 5,179,901 68,083,127
Binatu 52,000,000 250 8 4,838,710 8,287,841 7,461,165
I 247,000,000 1,000 35
Rawat Jalan 130,000,000 600 17 11,612,903 17,611,663 15,854,975
Emergency 115,000,000 250 10 4,838,710 10,359,801 9,326,456
Rawat Inap 215,000,000 800 22 15,483,871 22,791,563 20,518,203
Radiologi 155,000,000 250 5 4,838,710 5,179,901 4,663,228
Lab.Klinik 170,000,000 250 6 4,838,710 6,215,881 5,595,873
Km.Operasi 118,000,000 250 5 4,838,710 5,179,901 4,663,228
II 903,000,000 2,400 65
I + II 1,150,000,000 3,400 100 60,000,000 80,806,452 68,083,127

Dasar alokasi :
Sekretariat : Luas lantai
Keuangan : SDM
SDM : SDM
Binatu : luas lantai
 Binatu Jumlah
8 9
selisih tambahan cost
- 5,806,452
- 8,083,127
72,587,715 - 20,587,715

18,146,929 193,226,469 63,226,469

7,561,220 147,086,187 32,086,187
24,195,905 297,989,542 82,989,542
7,561,220 177,243,059 22,243,059
7,561,220 194,211,684 24,211,684
7,561,220 140,243,059 22,243,059

72,587,715 1,150,000,000
 Double Distribution ( Biaya keseluruhan)
Alokasi pertama :
Cost Center Biaya asli Luas lantai (LL ) SDM Sekretariat (LL) Keuangan(SDM) SDM (SDM)
1 2 3 4 5 6 7
Sekretariat 60,000,000 300 15 X 12,096,774 9,473,684
Keuangan 75,000,000 300 7 5,806,452 x 4,421,053
SDM 60,000,000 150 5 2,903,226 4,032,258 X
Binatu 52,000,000 250 8 4,838,710 6,451,613 5,052,632
I 247,000,000 1,000 35 13,548,387 22,580,645 18,947,368
Rawat Jalan 130,000,000 600 17 11,612,903 13,709,677 10,736,842
Emergency 115,000,000 250 10 4,838,710 8,064,516 6,315,789
Rawat Inap 215,000,000 800 22 15,483,871 17,741,935 13,894,737
Radiologi 155,000,000 250 5 4,838,710 4,032,258 3,157,895
Lab.Klinik 170,000,000 250 6 4,838,710 4,838,710 3,789,474
Km.Operasi 118,000,000 250 5 4,838,710 4,032,258 3,157,895
II 903,000,000 2,400 65 46,451,613 52,419,355 41,052,632
I + II 1,150,000,000 3,400 100 60,000,000 75,000,000 60,000,000

Alokasi ke dua :

Cost Center Biaya asli Luas lantai (LL ) SDM Sekretariat (LL) Keuangan(SDM) SDM (SDM)
1 2 3 4 5 6 7
Sekretariat 60,000,000 300 15 26,522,839
Keuangan 75,000,000 300 7 15,179,885
SDM 60,000,000 150 5 9,411,674
Binatu 52,000,000 250 8
Jumlah 247,000,000 1,000 35
Rawat Jalan 130,000,000 600 17 6,630,710 3,970,124 2,461,515
Emergency 115,000,000 250 10 2,762,796 2,335,367 1,447,950
Rawat Inap 215,000,000 800 22 8,840,946 5,137,807 3,185,490
Radiologi 155,000,000 250 5 2,762,796 1,167,683 723,975
Lab.Klinik 170,000,000 250 6 2,762,796 1,401,220 868,770
Km.Operasi 118,000,000 250 5 2,762,796 1,167,683 723,975
Jumlah 903,000,000 2,400 65 26,522,839 15,179,885 9,411,674
Total 1,150,000,000 3,400 100 26,522,839 15,179,885 9,411,674

Sekretariat : Luas lantai

Keuangan : SDM
SDM : SDM
Binatu : luas lantai
Binatu(LL) Jumnlah
8 9
4,952,381 26,522,839
4,952,381 15,179,885
2,476,190 9,411,674
X 16,342,954
12,380,952 67,457,353
9,904,762 45,964,185
4,126,984 23,345,999
13,206,349 60,326,893
4,126,984 16,155,847
4,126,984 17,593,877
4,126,984 16,155,847
39,619,048 179,542,647
52,000,000 247,000,000

Binatu(LL) Distribusi ke2 Distribusi ke1 Hasil distribusi langsung

8 9 10 11 (2+9+10)

16,342,954
selisih cost
4,085,739 17,148,087 45,964,185 193,112,272 63,112,272
1,702,391 8,248,504 23,345,999 146,594,503 31,594,503
5,447,651 22,611,895 60,326,893 297,938,787 82,938,787
1,702,391 6,356,845 16,155,847 177,512,692 22,512,692
1,702,391 6,735,177 17,593,877 194,329,054 24,329,054
1,702,391 6,356,845 16,155,847 140,512,692 22,512,692
16,342,954 67,457,353 179,542,647 1,150,000,000
16,342,954
 direct apportionment

Cost Center Biaya asli Revenue % dari Revenue Sekretariat Keuangan

1 2 3 4 5 6
Sekretariat 60,000,000 60,000,000
Keuangan 75,000,000 - 75,000,000
SDM 60,000,000 - -
Binatu 52,000,000 - -
Rawat Jalan 130,000,000 250,000,000 20.83 12,500,000 15,625,000
Emergency 115,000,000 100,000,000 8.33 5,000,000 6,250,000
Rawat Inap 215,000,000 200,000,000 16.67 10,000,000 12,500,000
Radiologi 155,000,000 200,000,000 16.67 10,000,000 12,500,000
Lab.Klinik 170,000,000 250,000,000 20.83 12,500,000 15,625,000
Km.Operasi 118,000,000 200,000,000 16.67 10,000,000 12,500,000
I + II 1,150,000,000 1,200,000,000 100 60,000,000 75,000,000

20,83/100 x 60.000.000
SDM Binatu Jumlah
7 8 9

-
60,000,000 -
- 52,000,000 - beban cost
12,500,000 10,833,333 181,458,333 51,458,333
5,000,000 4,333,333 135,583,333 20,583,333
10,000,000 8,666,667 256,166,667 41,166,667
10,000,000 8,666,667 196,166,667 41,166,667
12,500,000 10,833,333 221,458,333 51,458,333
10,000,000 8,666,667 159,166,667 41,166,667
60,000,000 52,000,000 1,150,000,000
 B.DATA NON KEUANGAN PER DEPARTEMEN (UNIT KERJA)
No. COST CENTER /REVJumlah SDM Luas lantai Data lainnya
1 Sekretariat 15 300
2 Keuangan 7 300
3 Kepegawaian 5 150
4 Binatu 8 250
dst
dst
JUMLAH I 35 1,000
5 Rawat Jalan 17 600 5117 pasien/tahun
6 Emergency 10 250 2012 pasien /tahun
7 Rawat Inap 22 800 Kls 3 : 800 hari perawatan dan Kls 2 :700 hp
8 Radiologi 5 250 dst
9 Lab.Klinik 6 250 dst
10 Km.Operasi 5 250 dst
dst. dst
JUMLAH I
JUMLAH I + ii 65 2,400