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Cost Unit Counting Book (UC) And Hospital Rate Composing With Double Distribution Method (DD) - Equipped with CD

Author: Tri Muhammad Hani
Size: viii, 99 pgs, Uk: 15.5x23cm
Isbn:978-623-209-838-1
First Print: July 2019

One of the questions that are most often complained of by hospital management running the National Health Guarantee program (JKN) is the large volume of INA-CBGs package rates with total Bills (billing) based on hospital rates. The rate disparity in this deficit context always raises questions, whether the INA-CBGs rate is too small or too large hospital rates. It is not rarely considered that these oversmall INA-CBGs rates become one of the causes of complaints from the range of hospital management and resistance in particular among doctors in providing services to JKN programs by BPJS Health.
In the economic theory of healthcare, there are 3 methods in performing Cost analysis and Cost Unit calculations, namely:
1.	Top Down Method: Simple Distribution, Step-Down, Double Distribution (DD) and Multiple Distribution.
2.	Bottom Up Method: Activity Based Costing (ABC)
3.	Hybrid Method: Mixed between ABC method and Double Distribution method.