Cost Recovery Rate Unit Hemodialisa Rumah Sakit ABC Tahun 2006-2008

Supriadi Supriadi

Abstract


ABSTRACT. This research is motivated by the thought that Hemodialysis Unit at ABC hospital which
opened in 2005 , is a unit that produces , but in the determination of rates of hemodialysis services have not
been done in detail , which includes only the cost component of operating costs of direct material regardless of
personnel costs , telephone and general logistics costs . The issue is whether income rates that have not been
calculated in detail to cover the costs incurred by the unit or how hemodilisia Cost Recovery Rate ( CRR ) of
the Hemodialysis Unit.This study is a qualitative study using secondary data from monthly reports of several
ABC RS unit to calculate total revenue and total cost Haemodialysis Unit. The data used is the data of
2006,2007and2008.The results showed CRR Haemodialysis Unit 2006 = 41.69 % , 2007 = 71.36 % and
2008 = 83.11 %.Based on the results obtained during the 3 years that CRR is still below 100 % , it indicates
that the income earned Haemodialysis Unit for 3 years has not been able to cover the costs incurred for the
operation of the unit.
Cost Recovery Rate Unit Hemodialisa Rumah Sakit ABC Tahun 2006-2008
Supriadi
Volume 1, Nomor 1, pp 78-92
83
Keywords : Cost Recovery Rate, income, rates


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