Double Distribution

DISTRIBUSI BIAYA MAKAN

Biaya makan
Pembobotan Unit Penunjang Unit Produksi
ASUMSI Direksi Gizi Laundri admin UGD Rajal
Luas Lantai ( m2 ) 60 90 100 80 150 30
Jumlah Pegawai 10 6 4 5 12 6
Kg Cucian 8 5 250 10
Porsi Makanan 200 600 300 600 1,200 500
Biaya Total Unit 10,000 15,000 15,000 20,000 50,000 20,000
Direksi 217 108 217 433 181
Gizi 110 165 330 659 275

Laundri 109 326 326 652 272

Admin 147 440 220 879 366

Hsl distribusi 1 365 982 493 872 52,624 21,093

Direksi 16.72 7
Gizi 45 19
Laundri 23 9
Admin 40 17
HASIL DISTRIBUSI 2 Biaya Total Unit 52,748 21,145
Double Distribution
DISTRIBUSI BIAYA INVESTASI

Biaya investasi gedung

Pembobotan Unit Penunjang Unit Produksi
ASUMSI Direksi Gizi Laundri admin UGD Rajal
Luas Lantai ( m2 ) 60 90 100 80 150 30
Jumlah Pegawai 10 6 4 5 12 6
Kg Cucian 8 5 250 10
Porsi Makanan 200 600 300 600 1,200 500
Biaya Total Unit 50,000 75,000 60,000 80,000 100,000 90,000
Direksi 4,865 5,405 4,324 8,108 1,622
Gizi 5,028 8,380 6,704 12,570 2,514
Laundri 4,068 6,102 5,424 10,169 2,034
Admin 5,304 7,956 8,840 13,260 2,652
Hsl distribusi 1 14,400 18,922 22,625 16,452 144,107 98,821
Direksi 3,298 660
Gizi 4,333 867
Laundri 5,181 1,036
Admin 3,768 754
HASIL DISTRIBUSI 2 Biaya Total Unit 160,687 102,137

Double Distribution
 DISTRIBUSI BIAYA PEGAWAI

Biaya pegawai
Pembobotan Unit Penunjang Unit Produksi
ASUMSI Direksi Gizi Laundri admin UGD Rajal
Luas Lantai ( m2 ) 60 90 100 80 150 30
Jumlah Pegawai 10 6 4 5 12 6
Kg Cucian 8 5 250 10
Porsi Makanan 200 600 300 600 1,200 500
Biaya Total Unit 40,000 25,000 30,000 35,000 80,000 75,000
Direksi 5,217 3,478 4,348 10,435 5,217
Gizi 5,000 2,000 2,500 6,000 3,000
Laundri 5,769 3,462 2,885 6,923 3,462
Admin 6,863 4,118 2,745 8,235 4,118
Hsl distribusi 1 17,632 12,797 8,223 9,732 111,593 90,797
Direksi 6,825 3,413
Gizi 4,954 2,477
Laundri 3,183 1,592
Admin 3,767 1,884
HASIL DISTRIBUSI 2 Biaya Total Unit 130,323 100,161

Double Distribution
DISTRIBUSI BIAYA LAUNDRI

Biaya laundri
Pembobotan Unit Penunjang Unit Produksi
 ASUMSI Direksi Gizi Laundri admin UGD Rajal
Luas Lantai ( m2 ) 60 90 100 80 150 30
Jumlah Pegawai 10 6 4 5 12 6
Kg Cucian - 8 5 - 250 10
Porsi Makanan 200 600 300 600 1,200 500
Biaya Total Unit - 20,000 40,000 - 40,000 25,000
Direksi - - - - -
Gizi - 90 - 4,492 180
Laundri - 287 - 8,961 358
Admin - - - - - -
Hsl distribusi 1 - 287 90 - 53,453 25,538
Direksi - -
Gizi 65 3
Laundri 20 1
Admin - -
HASIL DISTRIBUSI 2 Biaya Total Unit 53,538 25,542

REKAPITULASI BIAYA
Unit Produksi
JENIS BIAYA
UGD Rajal Ranap laboratorium
Makan 52,748 21,145 154,962 41,145
Investasi Gedung 160,687 102,137 361,832 150,344
Pegawai 130,323 100,161 175,161 94,355
Laundri 53,538 25,542 245,487 20,433
TOTAL COST 397,296 248,985 937,443 306,277

OUTPUT 20,000 40,000 3,000 50,000

UNIT COST HOMOGEN aktual 19.86 6.22 312.48 6.13
Unit cost homogen
FC Unit cost heterogen
VC
Capasitas
outpt

UC Normatif
Contoh UC Heterogen RJP di UGD
TOTAL FIXED COST
4,767,547.22
TOTAL VARIABEL COST 82,199.09 821.99

KAPASITAS 35,000 60,000 50,000 75,000

OUTPUT 20,000 40,000 3,000 50,000

UNIT COST HOMOGEN Normative

UNIT COST HETEROGEN RVU TC = 397,296

UGD Bobot : 1 sd 5
TINDAKAN UGD Alat Bahan/ obat Operator sub Total Bobot Q UC Heterogen
RJP 4 4 4 12 100 821.99
Infus 3 4 4 11 7,000 10.76
NGT 4 3 4 11 1,000 75.35
Catheter 3 3 4 10 3,000 22.83
Hecting 2 2 1 5 5,000 6.85
Nebulazor 2 2 2 6 1,900 21.63
O2 1 1 1 3 2,000 10.27
 Jumlah 58 20,000

UC RJP = TCx Bobot RJP/Jumlah bobot IGD

Output RJP

UC RJP = TC/ Q RJP x Bobot RJP/ Bobot IGD

 Biaya dalam,000,-

Unit Produksi Denomi- Denomi-

Ranap Laboratorium nator I nator II
400 75 985 655
6 7 56 31
840 8 1,121 1,108
24,000 500 27,900 26,200
100,000 40,000 270,000

8,664 181###
13,187 275

13,043 272

17,582 366

152,477 41,093 270,000

334 7
900 19
452 9
799 17
154,962 41,145 270,000
 Biaya dalam,000,-
Unit Produksi Denomi- Denomi-
Ranap Laboratorium nator I nator II
400 75 985 655
6 7 56 31
840 8 1,121 1,108
24,000 500 27,900 26,200
200,000 120,000 775,000
21,622 4,054
33,520 6,285
27,119 5,085
35,359 6,630
317,619 142,054 775,000
8,794 1,649
11,556 2,167
13,817 2,591
10,047 1,884
361,832 150,344 775,000
 Biaya dalam,000,-
Unit Produksi Denomi- Denomi-
Ranap Laboratorium nator I nator II
400 75 985 655
6 7 56 31
840 8 1,121 1,108
24,000 500 27,900 26,200
150,000 65,000 500,000
5,217 6,087 40,000
3,000 3,500 25,000
3,462 4,038 30,000
4,118 4,804 35,000
165,797 83,429 500,000
3,413 3,981
2,477 2,890
1,592 1,857
1,884 2,198
175,161 94,355 500,000

Biaya dalam,000,-
Unit Produksi Denomi- Denomi-
Ranap Laboratorium nator I nator II
400 75 985 655
6 7 56 31
840 8 1,121 1,108
24,000 500 27,900 26,200
200,000 20,000 345,000
- - -
15,094 144
30,108 287
- - -
245,202 20,430 345,000
- -
217 2
68 1
- -
245,487 20,433 345,000
: dibagi rata untuk seluruh ouput di tiap unit produksi
: dibagi menurut tindakan ditiap unit produksi