DETERMINE THE UNIT COST OF SECTION CAESAREA DELIVERY AT KENDANGSARI MERR MOTHER AND CHILD HOSPITAL SURABAYA

Abstrak

The data indicates that the birth rate in Indonesia is decreasing, which coincides with the emergence of numerous hospitals in various regions. This has led to intense competition among other service providers. Therefore, some changes are necessary to improve the company's services, particularly in the area of cesarean section deliveries, which are a popular choice among several mothers and recommended by some doctors. This study sought to determine the unit cost of caesarean section delivery at Kendangsari Merr Mother and Child Hospital in Surabaya, using the activity-based costing system. Qualitative research obtained data results through data collection techniques from various sources (triangulation), which continued until completion. Kendangsari Merr Hospital Surabaya has several excellent services in the field of Health, especially for childbirth, women's Health, and services for children's Health. In this case, the costs related to the childbirth section at the hospital are already relatively reasonable. Still, there may be some things that can support the calculation of fees to be even better so that it can reference hospitals to apply measures with the activity-based costing method because this method does not yet exist at Kendangsari Merr Mother and Child Hospital.

Keywords: Activity Based Costing, Cesarean section delivery, Unit Cost.