Application of Activity Based Costing (ABC) for Efficiency in Managing Inpatient Service Fees at Budi Setia Langowan Hospital

This study aims to analyze the application of the Activity Based Costing (ABC) method in the calculation of inpatient service rates at Budi Setia Langowan Hospital to improve the efficiency of cost management. The approach used is qualitative descriptive, with data collection techniques through interviews, observations, and documentation. The results of the study show that the ABC method is able to provide more detailed and accurate cost information than the traditional methods that have been used by hospitals. The application of the ABC method can reduce cost distortions, increase efficiency, and assist management in making strategic decisions regarding service rates. By maintaining competitive rates and increasing profit margins, hospitals still get optimal profits. The ABC method has proven to be effective as a tool for planning and cost control without having to change the existing tariff structure.