LAPORAN KEUANGAN KLINIK AMIRA

TABEL 1. REKAPITULASI DATA DI KLINIK AMIRA TAHUN 200X

ITEMS ADMIN LAUNDRY DAPUR

Dasar Alokasi
Luas Gedung (m2) 20 10 10
Jumlah Personel (orang) 4 2 2
Porsi Makan (porsi) 1,440 720 720
Potong Pakaian (kg) - - -
Resep Obat/Periksa
%Penggunaan Kendaraan 35 10 15
Output
Tarif (Rp.)

BIAYA ASLI (Rp.)

B.Pegawai 25,920,000 12,960,000 12,960,000
B.Alat Medis - - -
Sewa Gedung 3,125,000 1,562,500 1,562,500
B.Kendaraan 8,400,000 2,400,000 3,600,000
B. ATK 1,200,000 600,000 600,000
B.Makan 7,111,111 3,555,556 3,555,556
B.laundry - - -
B.Obat & Bahan Medis - - -
TOTAL BIAYA ASLI 45,756,111 21,078,056 22,278,056

Pertanyaan:
1. Hitung data di atas dengan cara Step-Down Method!
2. Ketika mengalokasikan biaya, apa dasar alokasi yang digunakan?
3. Berapa unit cost dari setiap pelayanan di KLINIK AMIRA?
P.UMUM P.ANAK TOTAL

30 30 100
6 4 18
7,110 5,400 15,390
60 70 130
6,690 5,400 12,090
10 20 90
7,900 6,000 13,900
30,000 40,000 70,000

38,880,000 25,920,000 116,640,000

15,442,000 11,726,100 27,168,100
4,687,500 4,687,500 15,625,000
2,400,000 4,800,000 21,600,000
1,800,000 1,200,000 5,400,000
35,111,111 26,666,667 76,000,000
18,000,000 21,000,000 39,000,000
118,500,000 90,000,000 208,500,000
234,820,611 186,000,267 509,933,100
LAPORAN KEUANGAN KLINIK AMIRA
TABEL 1. REKAPITULASI DATA DI KLINIK AMIRA TAHUN 200X

ITEMS ADMIN LAUNDRY

Dasar Alokasi
Luas Gedung (m2) 20 10
Jumlah Personel (orang) 4 2
Porsi Makan (porsi) 1,440 720
Potong Pakaian (kg) - -
Resep Obat/Periksa
%Penggunaan Kendaraan 35 10
Output
Tarif (Rp.)

BIAYA ASLI (Rp.)

B.Pegawai 25,920,000 12,960,000
B.Alat Medis - -
Sewa Gedung 3,125,000 1,562,500
B.Kendaraan 8,400,000 2,400,000
B. ATK 1,200,000 600,000
B.Makan 7,111,111 3,555,556
B.laundry - -
B.Obat & Bahan Medis - -
TOTAL BIAYA ASLI 45,756,111 21,078,056

MENGHITUNG BIAYA SATUAN (UNIT COST) DENGAN CARA SETP-DOWN METHOD

PUSAT BIAYA/ALOKASI BIAYA BIAYA YANG DIALOKASI ADMIN
ADMIN 45,756,111 45,756,111
DAPUR 22,278,056 6,536,587
LAUNDRY 21,078,056 6,536,587
P.UMUM 234,820,611 19,609,762
P.ANAK 186,000,267 13,073,175
DAPUR P.UMUM P.ANAK TOTAL

10 30 30 100
2 6 4 18
720 7,110 5,400 15,390
- 60 70 130
6,690 5,400 12,090
15 10 20 90
7,900 6,000 13,900
30,000 40,000 70,000

12,960,000 38,880,000 25,920,000 116,640,000

- 15,442,000 11,726,100 27,168,100
1,562,500 4,687,500 4,687,500 15,625,000
3,600,000 2,400,000 4,800,000 21,600,000
600,000 1,800,000 1,200,000 5,400,000
3,555,556 35,111,111 26,666,667 76,000,000
- 18,000,000 21,000,000 39,000,000
- 118,500,000 90,000,000 208,500,000
22,278,056 234,820,611 186,000,267 509,933,100

DAPUR LAUNDRY TOTAL COST UNIT COST

28,814,643
1,568,144 29,182,787
15,485,420 13,468,978.47 283,384,772 35,871
11,761,079 15,713,808 226,548,328 37,758