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ANALISIS BIAYA SATUAN (UNIT COST) PELAYANAN MEDIK GIGI DASAR DENGAN METODE ACTIVITY BASED COSTING (SYSTEMATIC REVIEW).

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Background: The percentage of Indonesian who receives treatment from dental health service facilities according to Riskesdas 2018 is only 10.2%. Factors related to the utilization of dental health services are tariff and service quality. High tariff makes difficult access of health services while low tariff reduces the health services quality. Health services tariff is calculated based on unit cost components using the Activity Based Costing method. The purpose of this study is to analyse unit cost of basic dental services using the Activity Based Costing method. Methods: This research is a systematic review and synthesized qualitatively. Results: This study examines six cross-sectional journals and case reports obtained from the Google Scholar database. The journals obtained discuss the calculation of unit costs using the Activity Based Costing method and its comparison to the tariff set by health facilities. Conclusion: There is a difference between unit costs and services tariff where the unit cost nominal for basic dental health services is higher than the tariff set by most of health facilities in Indonesia. Keywords: unit cost, tariff, basic dental health services

Availability
Inventory Code Barcode Call Number Location Status
2207001728T71027T710272022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T710272022
Publisher
Indralaya : Prodi Kedokteran Gigi dan Mulut, Fakultas Kedokteran Universitas Sriwijaya.,
Collation
xvi, 28 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
617.640 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Kedokteran Gigi dan Mulut
Ortodonsi dan Pedodonsi, Layanan Medik Gigi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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