Nama : Nining Kuncoro

NPM :
Kelas :

1. Diketahui pada suatu Unit Rawat inap rumah sakit

umum X memiliki luas 2225 m2, dibangun tahun 2011
dengan biaya Rp 7.500.000,-/ m2. Usia gedung Unit
Rawat Inap diperkirakan (masa hidup) 30 tahun. Laju
Inflasi rata-rata 10%. Alat-alat Medik di Unit rawat inap
tsb memiliki masa hidup 5 tahun terdiri dari patient
monitor beli tahun 2012 Rp 200.800.500 , syringe pump
yg dibeli tahun 2013 Rp 30.090.000, infus pump yang
dibeli tahun 2011 Rp 21.005.000, 23 tempat tidur yang
dibeli tahun 2012 Rp @ 25.070.000 ,-. Diketahui pula
biaya operasional per satu pasien (biaya pegawai, obat,
bahan, laundri dll) Rp 250.200,- / hari rawat. Tarif rawat
inap rumah sakit tsb sebesar Rp 550.000,-/ hari.

PERTANYAAN :
a. Berapa biaya investasi gedung dan barang investasi medik di rawat inap tsb pada tahun 2015 ?
b. Hitung berapa banyak pasien yang diperlukan agar unit rawat inap tsb mencapai break even pada tahun 2015
c. Bilamana BEP itu terjadi atau berapa lama untuk mencapai BEP tersebut?

Jawab A
DITANYAKAN : AIC SEMUA THN 2015
AIC = IIC(1+i)^ t/ L

Initial Investment Cost Konstanta

ALAT/ BANGUNAN
IIC (1)
Gedung Rawat Inap 16,687,500,000 1
Patient Monitor 200,800,500 1
Syringe pump 30,090,000 1
Infus Pump 21,005,000 1
Tempat tidue 576,610,000 1
TOTAL FC 17,516,005,500

Jawab B
HITUNG BERAPA BANYAK PASIEN (Q) YANG DIPERLUKAN AGAR UNIT UGD TSB MENCAPAI BEP PD THN 2015

Diketahui :
TARIF (P) 550,000
UC 250,200
TFC 1,034,784,764
 Q = TFC / P-UC 3,452
Banyaknya Pasien Mencapai BEP Q= 3,452

JAWAB C
BILAMANA BEP TERJADI ATAU BERAPA LAMA UNTUK MENCAPAI BEP

BOR DI ASUMSIKAN 70%

TT 50
HARI DALAM TAHUN 365
JUMLAH PASIEN 10000

JADI PERKIRAAN Q BEP Q BEP 2.90

JADI Q BEP ADALAH 2.90
a tahun 2015 ?
break even pada tahun 2015 ?

1.4641
1.331
1.21
1.4641
1.331

Laju Inflasi Rata-rata Masa Pakai Masa Hidup Biaya Investasi yang disetahunkan
(i) (t) (L) (AIC)
0.1 4 30 814,405,625
0.1 3 5 53,453,093
0.1 2 5 7,281,780
0.1 4 5 6,150,684
0.1 3 5 153,493,582
1,034,784,764
12775
Nama : Nining Kuncoro
NPM :
Kelas :

2 a. Lakukan distribusi biaya dengan menggunakan double distribution untuk Biaya pegawai, bia
b. Lakukan Rekapitulasi Biaya untuk Cost center produksi untuk mendapatkan Total Biaya setia
c. Hitunglah Unit Cost Homogen yang aktual dan Normatifnya.
d. Lanjutkan dengan membuat Unit Cost Heterogennya dengan memilih salah satu cost center p

PEMBOBOTAN ASUMSI
Direksi Sekretariat Umum
Jumlah personil 4 3 10
Biaya Pegawai 940,000,000 97,000,000 351,000,000
Direksi 8,895,899 29,652,997
Sekretariat 1,220,126 3,050,314
Umum 4,514,469 3,385,852
SDM 3,047,619 2,285,714 7,619,048
keuangan 1,379,747 1,034,810 3,449,367
Dapur 3,205,128 2,403,846 8,012,821
Farmasi 3,194,888 2,396,166 7,987,220
Laundry 1,643,312 1,232,484 4,108,280
Hasil distribusi I 18,205,290 21,634,772 63,880,047

PEMBOBOTAN ASUMSI
Direksi Sekretariat Umum
Biaya Makan 3,973 5,030 5,450
Biaya Total konsumsi 86,000,000 74,000,000 131,000,000
Direksi 3,050,613 3,305,336
Sekretariat 2,088,913 2,865,486
Umum 3,709,009 4,695,775
SDM 3,467,784 4,390,373 4,756,965
keuangan 2,481,835 3,142,117 3,404,481
Dapur 3,459,951 4,380,456 4,746,220
Farmasi 3,592,940 4,548,827 4,928,650
Laundry 2,106,113 2,666,436 2,889,081
Hasil distribusi I 20,906,546 26,874,598 26,896,218
 PEMBOBOTAN ASUMSI
Direksi Sekretariat Umum
laundry (Potong Pakaian)
Biaya Total laundry - - -
Direksi - -
Sekretariat - -
Umum - -
SDM - - -
Keuangan - - -
Dapur - - -
Farmasi - - -
Laundry - - -
Hasil distribusi I - - -

AFC 5,753,262 3,309,227 26,012,659

PEMBOBOTAN ASUMSI
Direksi Sekretariat Umum
L 30 30 30
t 11 9 6
i 0.07 0.07 0.07
1 1 1 1
IIC 82,000,000 54,000,000 520,000,000
luas lantai 31 21 223
Biaya Total investasi 5,753,262 3,309,227 26,012,659
Direksi 55,831 592,873
Sekretariat 47,188 339,447
Umum 408,921 277,011
SDM 50,660 34,318 364,423
keuangan 37,515 25,414 269,869
Dapur 96,110 65,107 691,371
Farmasi 87,167 59,048 627,038
Laundry 58,454 39,598 420,489
Hasil distribusi I 786,014 556,326 3,305,510
 RS SWASTA
REKAPITULASI BIAYA

JENIS BIAYA
RI.Klas 2 RI.Klas 1 RI.VIP
PEGAWAI 1,389,776,952 1,382,438,662 672,297,398
MAKAN 954,052,165 692,929,826 564,878,249
LAUNDRY 1,140,987,226 903,031,236 672,324,770
INVESTASI GEDUNG 50,577,258 31,493,063 34,388,828
INVESTASI MEDIK DAN NON MEDIK
BIAYA UMUM
OBAT
TOTAL COST 3,535,393,600 3,009,892,787 1,943,889,244

OUTPUT 14,298 4,598 3,012

UNIT COST HOMOGEN actual 247,265 654,609 645,382

TOTAL FIXED COST 1,440,354,210 1,413,931,725 706,686,226

TOTAL VARIABEL COST 2,095,039,391 1,595,961,062 1,237,203,019

KAPASITAS 10,000 20,000 15,000

OUTPUT 14,298 4,598 3,012

UNIT COST HOMOGEN normatif 290,562 417,796 457,870

HETEROGEN PILIH SALAH SATU UNIT HETEROGEN

Unit Cost Laboratorium 294,761,143

Tindakan Alat Bahan Orang

Pemeriksaan HB 3 3 3
Pemeriksaan Leukosit 5 4 4
Pemeriksaan Trombosit 6 4 4
Pemeriksaan Ureum 6 4 4
Pemeriksaan Kreatinin 6 3 4
Pemeriksaan Gula Puasa 3 3 4
Pemeriksaan Gula sewaktur 3 3 3

Jumlah
untuk Biaya pegawai, biaya investasi gedung, Biaya Makan dan biaya Laundri. Khusus untuk biaya investasi harus yang suda
apatkan Total Biaya setiap cost center produksi

h salah satu cost center produksi yang heterogen (Poli, THTPoli mata,UGD, Laboratorium, OK, Radiologi, ICU). Saudara di

UNIT PENUNJANG
SDM Keuangan Dapur Farmasi
6 5 9 8
240,000,000 109,000,000 250,000,000 250,000,000
17,791,798 14,826,498 26,687,697 23,722,397
1,830,189 1,525,157 2,745,283 2,440,252
6,771,704 5,643,087 10,157,556 9,028,939
3,809,524 6,857,143 6,095,238
2,069,620 3,104,430 2,759,494
4,807,692 4,006,410 6,410,256
4,792,332 3,993,610 7,188,498
2,464,968 2,054,140 3,697,452 3,286,624
40,528,304 35,858,427 60,438,060 53,743,200

UNIT PENUNJANG
SDM Keuangan Dapur Farmasi
6,000 3,300 3,387 5,340
122,000,000 89,000,000 124,000,000 127,000,000
3,638,902 2,001,396 2,054,160 3,238,623
3,154,664 1,735,065 1,780,808 2,807,651
5,601,323 3,080,727 3,161,947 4,985,177
2,880,364 2,956,301 4,660,953
3,748,052 2,115,776 3,335,767
5,225,196 2,873,858 4,650,425
5,426,036 2,984,320 3,062,998
3,180,639 1,749,352 1,795,471 2,830,769
29,974,813 17,305,082 16,927,459 26,509,364
 UNIT PENUNJANG
SDM Keuangan Dapur Farmasi
3,216 5,399
- 324,000,000 437,000,000
- - - -
- - - -
- - - -
- - -
- - -
- - 15,095,842
- - 12,361,071
- - 8,085,872 13,574,509
- - 20,446,943 28,670,351

3,554,354 2,634,552 6,557,171 5,941,391

UNIT PENUNJANG
SDM Keuangan Dapur Farmasi
30 30 30 30
9 8 9 7
0.07 0.07 0.07 0.07
1 1 1 1
58,000,000 46,000,000 107,000,000 111,000,000
20 18 80 82
3,554,354 2,634,552 6,557,171 5,941,391
53,172 47,855 212,690 218,007
30,444 27,399 121,775 124,819
263,820 237,438 1,055,280 1,081,662
29,415 130,735 134,003
24,204 96,814 99,234
62,006 55,806 254,226
56,237 50,613 224,946
37,712 33,941 150,848 154,619
527,595 482,467 1,993,088 2,066,571
P.Umum P.Sp.Anak P.P.Dalam P.Obsgyn
333,977,695 620,182,156 658,182,156 975,977,695
- - - -
- - - -
10,459,654 4,987,796 18,018,956 14,202,623

344,437,350 625,169,952 676,201,113 990,180,318

9,273 4,368 9,786 4,102

37,144 143,125 69,099 241,390

344,437,350 625,169,952 676,201,113 990,180,318

- - - -

35,000 10,000 15,000 20,000

9,273 4,368 9,786 4,102

9,841 62,517 45,080 49,509

output x bobot
Total Bobot Output
RVU

9 11% 100 10.98

13 16% 150 23.78
14 17% 200 34.15
14 17% 250 42.68
13 16% 225 35.67
10 12% 125 15.24
9 11% 125 13.72

82 176.22
us untuk biaya investasi harus yang sudah disetahunkan terlebih dahulu

orium, OK, Radiologi, ICU). Saudara diminta membuat pembobotan RVU (nilai 1 sd 10) berdasarkan alat, bahan dan orang.

DISTRIBUSI BIAYA PEGAWAI

Laundry RI. Kelas 2 RI. Kelas 1 RI. VIP P. Umum

7 50 81 23 5
129,000,000 950,000,000 670,000,000 470,000,000 290,000,000
20,757,098 148,264,984 240,189,274 68,201,893 14,826,498
2,135,220 15,251,572 24,707,547 7,015,723 1,525,157
7,900,322 56,430,868 91,418,006 25,958,199 5,643,087
5,333,333 38,095,238 61,714,286 17,523,810 3,809,524
2,414,557 17,246,835 27,939,873 7,933,544 1,724,684
5,608,974 40,064,103 64,903,846 18,429,487 4,006,410
5,591,054 39,936,102 64,696,486 18,370,607 3,993,610
20,541,401 33,277,070 9,449,045 2,054,140
49,740,558 1,325,831,104 1,278,846,389 642,882,308 327,583,110
Direksi 3,383,883 5,481,890 1,556,586 338,388
Sekretariat 4,021,333 6,514,560 1,849,813 402,133
Umum 11,873,615 19,235,256 5,461,863 1,187,361
SDM 7,533,142 12,203,690 3,465,245 753,314
Keuangan 6,665,135 10,797,519 3,065,962 666,514
Dapur 11,233,840 18,198,821 5,167,566 1,123,384
Farmasi 9,989,442 16,182,897 4,595,144 998,944
Laundry 9,245,457 14,977,640 4,252,910 924,546
Hasil distribusi II 1,389,776,952 1,382,438,662 672,297,398 333,977,695

DISTRIBUSI BIAYA MAKAN

Laundry RI. Kelas 2 RI. Kelas 1 RI. VIP P. Umum

4,293 20,280 25,398 15,123 -
75,000,000 800,000,000 500,000,000 450,000,000 -
2,603,635 12,299,490 15,403,474 9,171,854 -
2,257,162 10,662,764 13,353,692 7,951,330 -
4,007,746 18,932,471 23,710,399 14,118,134 -
3,747,092 17,701,146 22,168,329 13,199,923 -
2,681,731 12,668,417 15,865,505 9,446,966 -
3,738,628 17,661,163 22,118,255 13,170,107 -
3,882,329 18,340,003 22,968,412 13,676,325 -
10,750,560 13,463,645 8,016,801 -
22,918,323 919,016,013 649,051,711 538,751,438 -
Direksi 3,889,733 4,871,372 2,900,613 -
Sekretariat 5,000,109 6,261,970 3,728,631 -
 Umum 5,004,131 6,267,008 3,731,631 -
SDM 5,576,914 6,984,342 4,158,761 -
Keuangan 3,219,668 4,032,206 2,400,939 -
Dapur 3,149,410 3,944,217 2,348,547 -
Farmasi 4,932,156 6,176,868 3,677,958 -
Laundry 4,264,031 5,340,131 3,179,730 -
Hasil distribusi II 954,052,165 692,929,826 564,878,249 -

DISTRIBUSI BIAYA LAUNDRY

Laundry RI. Kelas 2 RI. Kelas 1 RI. VIP P. Umum

5,343 21,287 22,396 12,183
286,000,000 929,000,000 680,000,000 551,000,000 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
14,939,264 59,519,391 62,620,204 34,064,205 -
20,536,444 81,819,069 86,081,639 46,826,782 -
53,521,129 56,309,448 30,631,274 -
35,475,708 1,123,859,589 885,011,291 662,522,261 -
Direksi - - - -
Sekretariat - - - -
Umum - - - -
SDM - - - -
Keuangan - - - -
Dapur 4,139,915 4,355,594 2,369,361 -
Farmasi 5,804,917 6,107,339 3,322,277 -
Laundry 7,182,805 7,557,011 4,110,871 -
Hasil distribusi II 1,140,987,226 903,031,236 672,324,770 -

DISTRIBUSI BIAYA INVESTASI GEDUNG

4,063,468 43,693,200 28,051,035 32,667,813 8,738,640

Laundry RI. Kelas 2 RI. Kelas 1 RI. VIP P. Umum

30 30 30 30 30
4 4 5 3 4
0.07 0.07 0.07 0.07 0.07
1 1 1 1 1
93,000,000 1,000,000,000 600,000,000 800,000,000 200,000,000
40 200 100 50 50
4,063,468 43,693,200 28,051,035 32,667,813 8,738,640
106,345 531,725 265,862 132,931 132,931
60,887 304,437 152,218 76,109 76,109
527,640 2,638,201 1,319,100 659,550 659,550
65,367 326,837 163,419 81,709 81,709
48,407 242,035 121,018 60,509 60,509
124,013 620,063 310,032 155,016 155,016
112,473 562,365 281,183 140,591 140,591
377,120 188,560 94,280 94,280
1,045,133 49,295,984 30,852,426 34,068,509 10,139,336
 Direksi 93,573 46,787 23,393 23,393
Sekretariat 66,229 33,115 16,557 16,557
Umum 393,513 196,757 98,378 98,378
SDM 62,809 31,404 15,702 15,702
keuangan 57,437 28,718 14,359 14,359
Dapur 237,272 118,636 59,318 59,318
Farmasi 246,020 123,010 61,505 61,505
Laundry 124,421 62,210 31,105 31,105
Hasil distribusi II 50,577,258 31,493,063 34,388,828 10,459,654

UNIT PRODUKSI
P.Bedah P.THT P.Jantung P.Mata UGD
913,977,695 283,182,156 589,182,156 425,182,156 525,910,781
- - - - 476,233,246
- - - - 570,220,419
16,779,140 15,010,018 15,861,583 10,920,576 46,207,938

930,756,836 298,192,174 605,043,739 436,102,733 1,618,572,384

3,690 4,991 5,314 3,690 8,790

252,238 59,746 113,858 118,185 184,138

930,756,836 298,192,174 605,043,739 436,102,733 572,118,719

- - - - 1,046,453,665

20,000 15,000 25,000 30,000 25,000

3,690 4,991 5,314 3,690 8,790

46,538 19,879 24,202 14,537 141,935

unit cost
UC

26,856,015
12,395,084
8,632,291
6,905,832
8,263,389
19,336,331
21,484,812
arkan alat, bahan dan orang. Masukan data output pelayanannya dengan asumsi yang saudara buat.

UNIT PRODUKSI
P. Spesialis Anak P. Penyakit Dalam P. Obsgyn P. Bedah P. THT
4 4 5 5 4
585,000,000 623,000,000 932,000,000 870,000,000 248,000,000
11,861,199 11,861,199 14,826,498 14,826,498 11,861,199
1,220,126 1,220,126 1,525,157 1,525,157 1,220,126
4,514,469 4,514,469 5,643,087 5,643,087 4,514,469
3,047,619 3,047,619 3,809,524 3,809,524 3,047,619
1,379,747 1,379,747 1,724,684 1,724,684 1,379,747
3,205,128 3,205,128 4,006,410 4,006,410 3,205,128
3,194,888 3,194,888 3,993,610 3,993,610 3,194,888
1,643,312 1,643,312 2,054,140 2,054,140 1,643,312
615,066,488 653,066,488 969,583,110 907,583,110 278,066,488
270,711 270,711 338,388 338,388 270,711
321,707 321,707 402,133 402,133 321,707
949,889 949,889 1,187,361 1,187,361 949,889
602,651 602,651 753,314 753,314 602,651
533,211 533,211 666,514 666,514 533,211
898,707 898,707 1,123,384 1,123,384 898,707
799,155 799,155 998,944 998,944 799,155
739,637 739,637 924,546 924,546 739,637
620,182,156 658,182,156 975,977,695 913,977,695 283,182,156

UNIT PRODUKSI
P. Spesialis Anak P. Penyakit Dalam P. Obsgyn P. Bedah P. THT
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
 - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

UNIT PRODUKSI
P. Spesialis Anak P. Penyakit Dalam P. Obsgyn P. Bedah P. THT

- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

3,266,781 15,265,333 11,449,000 14,025,517 12,256,395

UNIT PRODUKSI
P. Spesialis Anak P. Penyakit Dalam P. Obsgyn P. Bedah P. THT
30 30 30 30 30
3 2 2 5 9
0.07 0.07 0.07 0.07 0.07
1 1 1 1 1
80,000,000 400,000,000 300,000,000 300,000,000 200,000,000
50 80 80 80 80
3,266,781 15,265,333 11,449,000 14,025,517 12,256,395
132,931 212,690 212,690 212,690 212,690
76,109 121,775 121,775 121,775 121,775
659,550 1,055,280 1,055,280 1,055,280 1,055,280
81,709 130,735 130,735 130,735 130,735
60,509 96,814 96,814 96,814 96,814
155,016 248,025 248,025 248,025 248,025
140,591 224,946 224,946 224,946 224,946
94,280 150,848 150,848 150,848 150,848
4,667,477 17,506,447 13,690,113 16,266,631 14,497,508
 23,393 37,429 37,429 37,429 37,429
16,557 26,492 26,492 26,492 26,492
98,378 157,405 157,405 157,405 157,405
15,702 25,124 25,124 25,124 25,124
14,359 22,975 22,975 22,975 22,975
59,318 94,909 94,909 94,909 94,909
61,505 98,408 98,408 98,408 98,408
31,105 49,768 49,768 49,768 49,768
4,987,796 18,018,956 14,202,623 16,779,140 15,010,018

Lab OK Radiologi ICU Kamar Jenazah

256,955,390 405,910,781 237,955,390 300,933,086 154,977,695
- 275,962,606 - 363,943,909 -
- 356,090,759 - 401,345,590 -
37,805,752 54,188,622 34,083,016 38,396,589 10,458,202

294,761,143 1,092,152,767 272,038,406 1,104,619,174 165,435,897

11,001 4,567 7,890 2,435 1,543

26,794 239,140 34,479 453,642 107,217

294,761,143 460,099,403 272,038,406 339,329,675 165,435,897

- 632,053,364 - 765,289,499 -

15,000 30,000 15,000 20,000 15,000

11,001 4,567 7,890 2,435 1,543

19,651 153,732 18,136 331,254 11,029

P. Jantung P. Mata UGD Lab OK Radiologi ICU
4 4 20 10 20 10 15
554,000,000 390,000,000 350,000,000 169,000,000 230,000,000 150,000,000 169,000,000
11,861,199 11,861,199 59,305,994 29,652,997 59,305,994 29,652,997 44,479,495
1,220,126 1,220,126 6,100,629 3,050,314 6,100,629 3,050,314 4,575,472
4,514,469 4,514,469 22,572,347 11,286,174 22,572,347 11,286,174 16,929,260
3,047,619 3,047,619 15,238,095 7,619,048 15,238,095 7,619,048 11,428,571
1,379,747 1,379,747 6,898,734 3,449,367 6,898,734 3,449,367 5,174,051
3,205,128 3,205,128 16,025,641 8,012,821 16,025,641 8,012,821 12,019,231
3,194,888 3,194,888 15,974,441 7,987,220 15,974,441 7,987,220 11,980,831
1,643,312 1,643,312 8,216,561 4,108,280 8,216,561 4,108,280 6,162,420
584,066,488 420,066,488 500,332,442 244,166,221 380,332,442 225,166,221 281,749,331
270,711 270,711 1,353,553 676,777 1,353,553 676,777 1,015,165
321,707 321,707 1,608,533 804,267 1,608,533 804,267 1,206,400
949,889 949,889 4,749,446 2,374,723 4,749,446 2,374,723 3,562,084
602,651 602,651 3,013,257 1,506,628 3,013,257 1,506,628 2,259,943
533,211 533,211 2,666,054 1,333,027 2,666,054 1,333,027 1,999,541
898,707 898,707 4,493,536 2,246,768 4,493,536 2,246,768 3,370,152
799,155 799,155 3,995,777 1,997,888 3,995,777 1,997,888 2,996,833
739,637 739,637 3,698,183 1,849,091 3,698,183 1,849,091 2,773,637
589,182,156 425,182,156 525,910,781 256,955,390 405,910,781 237,955,390 300,933,086

P. Jantung P. Mata UGD Lab OK Radiologi ICU

- - 23,200 - 10,000 - 15,000
- - 300,000,000 - 200,000,000 - 250,000,000
- - 14,070,423 - 6,064,837 - 9,097,256
- - 12,198,033 - 5,257,773 - 7,886,659
- - 21,658,448 - 9,335,538 - 14,003,307
- - 20,249,832 - 8,728,376 - 13,092,564
- - 14,492,469 - 6,246,754 - 9,370,131
- - 20,204,092 - 8,708,660 - 13,062,990
- - 20,980,674 - 9,043,394 - 13,565,091
- - 12,298,471 - 5,301,065 - 7,951,598
- - 436,152,441 - 258,686,397 - 338,029,596
- - 4,449,793 - 1,918,014 - 2,877,021
- - 5,720,045 - 2,465,537 - 3,698,305
 - - 5,724,647 - 2,467,520 - 3,701,280
- - 6,379,902 - 2,749,958 - 4,124,936
- - 3,683,250 - 1,587,608 - 2,381,411
- - 3,602,876 - 1,552,964 - 2,329,446
- - 5,642,308 - 2,432,029 - 3,648,044
- - 4,877,984 - 2,102,579 - 3,153,869
- - 476,233,246 - 275,962,606 - 363,943,909

P. Jantung P. Mata UGD Lab OK Radiologi ICU

21,210 12,762 15,298
- - 359,000,000 - 229,000,000 - 249,000,000
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - 59,304,096 - 35,683,115 - 42,773,883
- - 81,523,110 - 49,052,236 - 58,799,648
- - 53,327,531 - 32,087,032 - 38,463,205
- - 553,154,737 - 345,822,383 - 389,036,736
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - 4,124,940 - 2,481,965 - 2,975,169
- - 5,783,919 - 3,480,169 - 4,171,730
- - 7,156,823 - 4,306,241 - 5,161,956
- - 570,220,419 - 356,090,759 - 401,345,590

13,107,960 8,166,953 39,323,880 34,363,724 49,025,579 30,640,987 34,954,560

P. Jantung P. Mata UGD Lab OK Radiologi ICU

30 30 30 30 30 30 30
4 3 4 8 9 9 4
0.07 0.07 0.07 0.07 0.07 0.07 0.07
1 1 1 1 1 1 1
300,000,000 200,000,000 900,000,000 600,000,000 800,000,000 500,000,000 800,000,000
80 80 200 100 150 100 100
13,107,960 8,166,953 39,323,880 34,363,724 49,025,579 30,640,987 34,954,560
212,690 212,690 531,725 265,862 398,794 265,862 265,862
121,775 121,775 304,437 152,218 228,328 152,218 152,218
1,055,280 1,055,280 2,638,201 1,319,100 1,978,651 1,319,100 1,319,100
130,735 130,735 326,837 163,419 245,128 163,419 163,419
96,814 96,814 242,035 121,018 181,526 121,018 121,018
248,025 248,025 620,063 310,032 465,048 310,032 310,032
224,946 224,946 562,365 281,183 421,774 281,183 281,183
150,848 150,848 377,120 188,560 282,840 188,560 188,560
15,349,073 10,408,067 44,926,664 37,165,115 53,227,667 33,442,379 37,755,952
 37,429 37,429 93,573 46,787 70,180 46,787 46,787
26,492 26,492 66,229 33,115 49,672 33,115 33,115
157,405 157,405 393,513 196,757 295,135 196,757 196,757
25,124 25,124 62,809 31,404 47,107 31,404 31,404
22,975 22,975 57,437 28,718 43,077 28,718 28,718
94,909 94,909 237,272 118,636 177,954 118,636 118,636
98,408 98,408 246,020 123,010 184,515 123,010 123,010
49,768 49,768 124,421 62,210 93,315 62,210 62,210
15,861,583 10,920,576 46,207,938 37,805,752 54,188,622 34,083,016 38,396,589

Buat asumsi sendiri

 Denominator I Denominator II
Kamar Jenazah
5 321 269
111,000,000 10,127,000,000
14,826,498
1,525,157
5,643,087
3,809,524
1,724,684
4,006,410
3,993,610
2,054,140
148,583,110 10,127,000,000
338,388
402,133
1,187,361
753,314
666,514
1,123,384
998,944
924,546
154,977,695 10,127,000,000

Denominator I Denominator II
Kamar Jenazah
- 145,774 109,001
- 3,328,000,000
-
-
-
-
-
-
-
-
- 3,328,000,000
-
-
 -
-
-
-
-
-
- 3,328,000,000

Denominator I Denominator II
Kamar Jenazah
119,094 105,136
- 4,044,000,000
- -
-
-
-
-
-
-
-
- 4,044,000,000
-
-
-
-
-
-
-
-
- 4,044,000,000

7,016,173
Denominator I Denominator II
Kamar Jenazah
30 750 510
11 152 89
0.07 2 1.19
1
100,000,000
100 2,195 1,680
7,016,173 443,839,617
265,862
152,218
1,319,100
163,419
121,018
310,032
281,183
188,560
9,817,565 443,839,617
 46,787
33,115
196,757
31,404
28,718
118,636
123,010
62,210
10,458,202 443,839,617
Nama :Nining kuncoro
NPM :
Kelas :

NO.
3. Tarif Produksi Heterogen

Tarif Total
Tindakan Output
Saat Ini Pendapatan
SC 1536 Rp 4,500,000 Rp 6,912,000,000
Laparatomi 512 Rp 8,000,000 Rp 4,096,000,000
Laparoskopi 512 Rp 12,000,000 Rp 6,144,000,000
Craniotomi 256 Rp 23,000,000 Rp 5,888,000,000
Appediisti 392 Rp 9,000,000 Rp 3,528,000,000
Hemoroid 168 Rp 10,000,000 Rp 1,680,000,000
Debridement 448 Rp 3,500,000 Rp 1,568,000,000
Orif 168 Rp 17,000,000 Rp 2,856,000,000
ESWL 112 Rp 21,000,000 Rp 2,352,000,000
Reseksi usus 168 Rp 23,000,000 Rp 3,864,000,000
Kistektomi 112 Rp 15,000,000 Rp 1,680,000,000

Kerjakan sendiri Insya Alloh Lulus

Kerja curang dan tidak jujur akan tidak Lulus

tindakan output tarif saat ini total pendapatan

1536 4500000 Rp 6,912,000,000
512 12,000,000 6144000000
512 8,000,000 4096000000
3. Melanjutkan soal no 2, saudara
membuat simulasi Tarif untuk
layanan di cost center produksi yang
heterogen yang telah dibuat di soal no
2. Pilih salah satu cost center
produksi yg heterogen. Gunakan
simulasi dengan pertimbangan unit
cost, Total Pendapatan, Total Biaya
dan CRR dan boleh dengan
pertimbangan lainnya terserah
saudara

Total
Unit Cost CRR Saat Ini
Biaya
Rp 1,503,732 Rp 2,309,732,953 299%
Rp 2,400,000 Rp 1,228,800,000 333%
Rp 3,600,000 Rp 1,843,200,000 333%
Rp 6,900,000 Rp 1,766,400,000 333%
Rp 2,700,000 Rp 1,058,400,000 333%
Rp 3,000,000 Rp 504,000,000 333%
Rp 1,050,000 Rp 470,400,000 333%
Rp 5,100,000 Rp 856,800,000 333%
Rp 6,300,000 Rp 705,600,000 333%
Rp 6,900,000 Rp 1,159,200,000 333%
Rp 4,500,000 Rp 504,000,000 333%

unit cost total biaya CRR saat ini

Rp 1,503,732 2,309,732,952.77 2.99
3600000
2400000
Tarif CRR Tarif
Baru Baru Pesaing
Rp 4,950,000 329% 6,000,000
Rp 8,800,000 367% 8,500,000
Rp 13,200,000 367% 13,500,000
Rp 25,300,000 367% 26,500,000
Rp 9,900,000 367% 9,700,000
Rp 11,000,000 367% 11,000,000
Rp 3,850,000 367% 5,000,000
Rp 18,700,000 367% 17,800,000
Rp 23,100,000 367% 21,700,000
Rp 25,300,000 367% 25,000,000
Rp 16,500,000 367% 17,000,000

tarif baru CRR baru

4950000 3.29