Kurniyatin, Iva (2021) Penerapan Variable Costing pada Penentuan Tarif Biaya Rawat Inap VIP Rumah Sakit Umum Al-Islam H.M Mawardi Krian. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine the rate of VIP inpatient at Al-Islam General Hospital H.M Mawardi using the variable costing method. This study uses a descriptive analysis method according to the characteristics of the object of research, namely to analyze the data by describing the data collected from the Al-Islam H.M Mawardi Hospital and then describing the application of variable costing. The results of the study according to the calculation of rates obtained from the variable costing method have different results with the rates set by the Hospital. VIP room inpatient rates using variable costing have a fairly low difference of Rp. 98,880 or 13.18% from the rate previously determined by the Hospital. In calculating the VIP inpatient rate using variable costing, it has more affordable results because the calculation only takes into account variable costs and can be based on the number of beds or occupancy care. Keywoards: Variable Costing, Hospitalization rates
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | IVA KURNIYATIN |
| Date Deposited: | 12 Nov 2021 04:13 |
| Last Modified: | 12 Nov 2021 04:13 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8424 |
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