ANALISIS BIAYA SATUAN (UNIT COST) PERJENIS TINDAKAN BERDASARKAN RELATIVE VALUE UNIT (RVU) PADA BAGIAN PERSALINAN RSUD AJJAPANGE KABUPATEN SOPPENG TAHUN 2011
This study aimed to obtain information concerning the unit cost used in Obstetric and gynecology Unit at Ajjapange Hospital, Soppeng District, 2011. This type of research is quantitative research using a descriptive survey method. The population is all the result of financial transactions in the Ajjapange Hospital, Soppeng District which has been differentiated with production units and supporting units. The sample in this study were all the result of financial transactions related to fixed cost, semi-variable costs and variable costs in cost centers, both centers of production costs and central support unit labor costs in obstetric and gynecology Unit at Ajjapange Hospital, Soppeng District, 2011. The results showed that the unit cost based on Relative Value Unit with TC III is to act normal deliveries which the price is Rp 467,922, pathological labor action (A) is Rp 1,065,651, labor actions pathological (B) is Rp 1,406,075, Cesaria secsio action is Rp 2,878,136, action curettage (retersi placenta, placental rest, manual placenta, hydatidiform mole) are Rp 615,457, action curettage (abortion PUD) is Rp 514,625 and curettage with anesthetic action is Rp 1,392,266. The recommendation is to set cost in a rational way at obstetric and gynecology unit for each type of intervention. The method could use unit costs analysis based on the Relative Value Unit (RVU) and based on the Ability To Pay and Willingness To Pay of the society.
Keywords : unit cost, relative value unit (RVU), obstetric and gynecology unit, hospital
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