Unit Cost Calculation Research Articles

Are Unit Costs the Same? A Case Study Comparing Different Valuation Methods for Unit Cost Calculation of General Practitioner Consultations.

To inform allocation decisions in any healthcare system, robust cost data are indispensable. Nevertheless, recommendations on the most appropriate valuation approaches vary or are nonexistent, and no internationally accepted gold standard exists. This costing analysis exercise aims to assess the impact and implications of different calculation methods and sources based on the unit cost of general practitioner (GP) consultations in Austria. Six costing methods for unit cost calculation were explored, following 3 Austrian methodological approaches (AT-1, AT-2, AT-3) and 3 approaches applied in 3 other European countries (Germany, The Netherlands, United Kingdom). Drawing on Austrian data, mean unit costs per GP consultation were calculated in euros for2015. Mean unit costs ranged from €15.6 to €42.6 based on the German top-down costing approach (DE) and the Austrian Physicians' Chamber's price recommendations (AT-3), respectively. The mean unit cost was estimated at €18.9 based on Austrian economic evaluations (AT-1) and €17.9 based on health insurance payment tariffs (AT-2). The Dutch top-down (NL) and the UK bottom-up approaches (UK) yielded higher estimates (NL: €25.3, UK: €29.8). Overall variation reached 173%. Our study is the first to systematically investigate the impact of differing calculation methods on unit cost estimates. It shows large variations with potential impact on the conclusions in an economic evaluation. Although different methodological choices may be justified by the adopted study perspective, different costing approaches introduce variation in cross-study/cross-country cost estimates, leading to decreased confidence in data quality in economic evaluations.

Perhitungan Tarif INA-CBG Terhadap Tarif Real Rumah Sakit Dengan Menggunakan Metode Activity Based Costing Pada Pasien PPOK

ABSTRACT
 
 
 
 
 Chronic Obstructive Pulmonary Disease (COPD) is a disease with limit airway characteristics that not completely reversible. Airway limitation usually progressive and correlates with inflammation response due to harmful material or gas. The Burden Of Disease Study under auspices of The World Health Organization stated that COPD is the cause of death, who previously ranked 6th and in 2020 it can become 3rd as the most common cause of death. Respira Lung Hospital Yogyakarta accepts general patient and patient with insurance, also they already cooperate with BPJS, with the result that replacement of BPJS patient’s payments are adjusted to Indonesia Case Base Groups rates in accordance with type classification and regionality. This study has the goal to count unit cost using Activity Based Costing (ABC) method in Chronic Obstructive Pulmonary Disease patient’s care and to compare it with real cost and INA-CBG’s fare.This research is using descriptive qualitative with case study design in Respira Lung Hospital Yogyakarta, the chosen cases are patients that already diagnosed ICD X : J-4-17-III (Chronic Obstructive Pulmonary Disease). Result : The result of unit cost calculation on Chronic Obstructive Pulmonary Disease patient with ABC method is Rp 4.851.150,00 consist of direct cost Rp 1.735.050,00 and overhead cost Rp 3.116.100,00. According to unit cost calculation for Chronic Obstructive Pulmonary Disease patient it counts Rp 4.851.150,00 and has difference Rp 2.134.450,00 with real cost in Respira Lung Hospital Yogyakarta and Rp 1.442.814,00 with INA CBG’s fare.
 Keyword: Activity Based Costing (ABC), Chronic Obstructive Pulmonary Disease, Unit Cost
 
 
 

Calculation of Unit Cost School Information System Development using ABC (Activity Based Costing) Method

In developing an information system the school must determine a strategy in its development. Look for managers who are reliable in making decisions that are oriented to reliable development. One of the proper management concepts is cost accuracy. Accuracy of charging costs on cost objects is very important for users of cost information. Beside the accuracy, it is also needed to find out the cost per unit needed in the information system. This is intended to have a price benchmark for the development of information systems in the future. In this study the unit cost calculation uses the ABC (Activity Based Costing) method which emphasizes the cost calculation for the activities involved. The allocation of costs is based on salary data from trusted institutions, namely the Pedoman Standard Minimal 2019 by INKINDO. The results of this study get a total cost value of 18.407.082,00while the cost of each complexity is 5,301.00 with the standard cost of procurement of goods and services issued by the government and several survey institutions.

Calculation of Unit Cost in Polyclinic Basis in a Private Hospital with First Practice Point Family Medicine Outpatient Clinic

Bu çalışma, polikliniklerde birim maliyetleri pratik bir şekilde hesaplama yöntemini içerir. Hastanelere özgü maliyet merkezleri tanımlayarak poliklinikteki SUT puanı, fiyatlar (fiyat puanı) ve muayene sayılarını esas alıp, indirek giderlerle farklı dağıtım anahtarı kullanılarak muayene maliyetleri hesaplanmıştır. Çalışmamızın bulgularında direk giderler dağıtım anahtarı olarak kullanıldığında poliklinik %12,5 zarar ederken personel giderleri dağıtım anahtarı olarak kullanıldığında %6,5 kar etmektedir. Sonuç olarak poliklinik muayene maliyetleri, hem indirek giderlerin dağıtımında kullanılan anahtar çeşitlerinden, hem de SUT puanı, fiyatlar (fiyat puanı) ve muayene sayısındaki hesaplamalardan etkilenmektedir.

Implementation of Pentahelix Collaboration Model in the Development of Government Institution’s Potency as General Services Agency

The maturity of the R&D institutions through Public Service Agency (BLU) is an effort to increase the relevance in responding stakeholder needs. BLU is present as a solution for R&D institutions in providing goods and/or services that are sold based on the principles of efficiency and productivity. However, the strategic plan for the BLU formation is prepared by submitting a substantive, a technical and an administrative requirement. Therefore, this research facilitates the submission of these requirements through the Pentahelix Collaboration Model, which is the optimization of 5 (five) roles: business, government/management, community, researchers and media by implementing the roadmap at the Forest Tree Seed Technology Research and Development Center. The case study steps to improve all the roles conditions was by adapting Kurt Lewin's action research into 4 (four) stages: planning, action, observation, and reflection. The role of the business unit is emphasized on market differentiation and business strategy by considering an opportunity to increase revenue realization/financial forecasting ratio. The role of management is emphasized on budget flexibility and remuneration by considering cost accounting and its unit cost calculations. The role of the community is emphasized on the conducive policies by accommodating stakeholders’ need. The role of the researcher is emphasized on the innovation of forest seed’s products/services by improving service quality and managing it with corporate style principles. The role of the media is emphasized on the professionalism of human resources by considering the community satisfaction index.

Cost calculation of dental service at Pratama Clinic using Activity-based Costing method in Padang, West Sumatera, Indonesia

Aim: Indonesian health-care system evolution is attributed to billing and insurance of the health service, especially on basic dental service through capitation payment. Administrative cost estimation is important to equalize the allocation of health insurance expenditure spread over the dental clinic in Indonesia. The aim of this study was to calculate unit cost value at urban and suburban dental services at Pratama Clinic at Padang, West Sumatera, Indonesia. Materials and Methods: Two dental services at Pratama clinics at urban and suburban areas selected by random sampling. Unit cost patient day was applied by Activity-Based Costing method. Statistical analysis: The cost was calculated by using computerized Microsoft Excel analysis. Results: Suburban dental service Pratama Clinic has higher activity driver value than urban counterpart, but there is no significant difference between resource driver at urban and suburban dental service Pratama Clinic. The unit cost calculation of dental service at urban and suburban Pratama Clinic is US$5.26 and US$5.36, respectively. Conclusion: These findings outline that unit cost value at suburban is higher than urban dental service Pratama Clinic. So, these usefull to provide the basic information regarding the government to implement the equal and efficient health-care expenditure, particularly on each area in Indonesia.

The concept of implementing the activitybased costing in multi- assortment manufacturing enterprise – case study (part 2)

Purpose: As mentioned in the first part of the article, its main objective is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. Design/methodology/approach: The main research method used is a case study of the implementation of activity-based costing in a selected multi-assortment production company. The concept of an original model of implementation of activity-based costing in the analyzed company as well as the benefits resulting from this implementation are presented in this article. Findings: The carried-out research indicates that the calculation of cost according to the concept of activity-based costing is more useful for effective cost management than traditional methods. After the development and presentation of the model of the analyzed costing method, the board of directors of the examined company began seriously considering the implementation of this method within their business unit. Research limitations/implications: The main barrier in the conducted research was the lack of conviction on the part of the company about the advantages of the presented unit cost calculation method and its usefulness for effective cost management within the company. Originality/value: The article is an example of the practical application of activity-based costing in multi-assortment production. Its content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.

The concept of implementing the activitybased costing in multi-assortment manufacturing enterprise – theoretical aspects (part 1)

Purpose: The main objective of the article is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. However, due to the publishing requirements, the article was divided into two parts – the first one describes the theoretical approach to the problem and the second one presents the case study. Therefore, the aim of this part of the considerations is to present the shortcomings of traditional methods of unit cost calculation in the light of the literature on the subject and to present the main assumptions and calculation procedures of the concept of activity-based costing. Design/methodology/approach: The main research methods used in this part of the considerations are: analysis of the literature on the subject and inference. Findings: The result of the research is the conclusion that the traditional methods of unit cost calculation, i.e. full costing and variable costing, are insufficient for effective cost management in the company. Originality/value: This part of the analysis presents in a synthetic way the identified main disadvantages of traditional unit costing methods. An alternative solution to the discussed problem was also presented here, i.e. the change of the applied costing system into an activity based costing system – analyzing its assumptions and calculation procedures. This content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.

Fast feasibility assessment of water bodies free oscillations energy potential use

The author has developed an operational method of assessing the expediency of implementing innovative projects on the use of the hydropower potential of the natural oscillations of water in an uncertain hydrological conditions. It is determined that the total hydropower potential of Ukraine, in addition to natural runoff, are waves and currents, which are constantly offered innovations. It is shown that the capacities of the reservoirs determine their individual spectra, the construction of which is a time consuming study. Self-oscillations are excited by a single pulse external to the reservoir of power. Impulse external force acts Dolgoprudny wave is comparable with the natural oscillations of the reservoir frequency: periodic inlet-forming power of the Sun and moon; wind waves, which leads to f and Negev; the accumulation of water in one part of the reservoir, caused by the streams flowing into and flowing year or rainfall; abrupt variations in atmospheric pressure above the water surface or ice cover; seismic phenomena. Substantiates the connection between the external seal centrifugal force and the part of the fluctuations of the hydrometeorological characteristics of this sealing which is created by centrifugal force, and constructed a genetic method of long-term marine forecasts. The pond is seen as a generator of sasova waves and currents in an uncertain hydrological conditions. For the calculations applied the genetic method, the result of which is the construction of amplitude-frequency characteristics of oscillations of the pool, excited by an external force. Typical spectra level oscillations and currents of water bodies For decision making on the appropriateness of potential it is proposed to compare the calculated unit cost of electricity with the cost of energy produced by alternative methods. The characteristics of GES, which should be considered when assessing the feasibility of using the energy potential of natural oscillations of the reservoir.

Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

Perancangan Model TDABC Dalam Menghitung Unit Cost Pendidikan

Calculation of education unit cost for S1 Economics courses at the University "X" using the TDABC method show that the average tuition fees is Rp. 3,640,469,/student for the academic year 2015/2016; or Rp.1,820,235,-/student for each semester. Meanwhile, the basis for calculating the unit cost of education that is used for now, just following the unit cost of its competitors, amounting to Rp.1.800.000,-/student for each semester. So that the unit cost of education courses calculated by TDABC method and the current method relative did not experience a significant difference. However, the information can be used by management to evaluate the existence of other faculty who use more resources and have fewer number of students.

Aspek Psikologi Pendelegasian Manajemen dan Manajemen Biaya Pabrik Roti “Yes” di UPK PIK Pulo Gadung Jakarta Timur

The purpose of this program is to provide assistance in order to help businesses to solve their problems in business management. The approach used is observation, interview and discussion with the business founder/owner. The place is in the one of the business unit under the Unit Pengelola Kegiatan Pusat Industri Kecil (PIK), namely ” Yes" Cake Factory. The team managed and explored several problems in the business unit, which are related to book-keeping, work delegation and the control system planning, utilization of cost management such as unit cost calculations, cost control and break event point analysis, and profit-sharing policy. The team also provides a doable solution that can be implemented by the company.

Costs of Mental Health Services in Czechia: Facilitating an Evidence-Based Reform of Psychiatric Care.

Information about unit costs of psychiatric care is largely unavailable in Central and Eastern Europe, which poses an obstacle to economic evaluations as well as evidence-based development of the care in the region. The objective of this study was to calculate the unit costs of inpatient and community mental health services in Czechia and to assess the current practices of data collection by mental healthcare providers. We used bottom-up microcosting to calculate unit costs from detailed longitudinal accounts and records kept by three psychiatric hospitals and three community mental health providers. An inpatient day in a psychiatric hospital costs 1504 Czech koruna (CZK; €59), out of which 75% is consumed by hotel services and the rest by medication and therapies. The costed inpatient therapies include individual therapies provided by a psychiatrist or psychologist, consultations with a social worker, group therapies, organised cultural activities and training activities. As regards the community setting, we costed daycare social facilities, case management services, sheltered housing, supported housing, crisis help, social therapeutic workshops, individual placement and support, and self-help groups. The unit costs enable assigning financial value to individual items monitored by the Czech version of the Client Service Receipt Inventory, and thus estimation of costs associated with treatment of mental health problems. The employed methodology might serve as a guideline for the providers to improve data collection and to calculate costs of services themselves, with this information likely becoming more crucial for payers in the future.

Perhitungan Biaya Satuan Metode Tradisional, Metode Activity Based Costin Studi Kasus : Klinik Hemodialisa Depok

Abstract The purpose of the study is to compare the unit cost calculation method between the Activity Based Costing (ABC) method and the Traditional method. The object used is Hemodialysis (HD) service in a Hemodialysis Clinic in Depok, West Java. This research is a descriptive study, where the data used is secondary data from financial and non-financial records during January 2018 to December 2018 from the HD Clinic. This data is processed to determine the HD service unit costs using 2 methods namely the ABC and Traditional methods. The results of unit cost calculations using 2 methods do not make a difference. Suggestions for calculating HD service unit costs at HD clinics that do not have other services can use one of the two unit cost calculation methods Keyword. Activity Based Costing, Unit Cost, Hemodialysis

What is the role of accounting in disaster recovery and relief? A literature review

This study explores the role of accounting system and its output on government’s and donors’ responses to disasters across the world. It discusses potential contribution and limitation of accounting in the disaster relief and recovery process. To do so, a literature review of 22 papers on accounting and disaster is performed. The review papers were search and gathered from reputable journals indexed in Scopus database. This study discovers that accounting can play a more extensive role, rather than dealing merely with financial loss calculation and budget preparation for disaster recovery and relief program. Accounting has a broader role and this extended role has not been sufficiently covered in several previous studies. The role of accounting in responding to disasters is beyond the calculative function and passive recording of events. Accounting can support the establishment of exceptional governance, facilitate dialogue and create mutual understanding between stakeholders through financial information. In addition, accounting can assist the projects monitoring and evaluation and its outputs (budget, unit cost calculation, and storage bookkeeping) can be used by researchers to understand what really happens and how society responses to disasters.

Indonesia Hospital Cost Analysis: a Micro-Costing Approach

Efforts to develop the financing methods is needed to strengthen the Indonesia’s recently implemented universal health coverage system. Hospital cost data is urgently needed to calculate the unit cost of medical services that is important to evaluate the reimbursement rate setting. The most recent approach to calculate unit cost of medical services in hospital is micro-costing approach. This study aimed to perform a unit cost calculation using micro-costing approach in Indonesia’s district hospital in June-Dec 2016 from the provider perspective. The costing study followed the standard costing method and financial data were obtained through the hospital financial reports. Some financial data were directly measured since this study used bottom-up approach. This study showed that the unit cost was not relevant with the reference price set up by the government. It could be caused by different cost items and cost objects that had been employed in the study since the government tariff’s did not have clear and detailed information about the source of cost calculation. Micro-costing approach was useful as a precise method to calculate unit cost, even though rigorous efforts were needed to complete the data.

Selection of a chipper technology for small-scale operations - a Finnish case

The objective of this study was to determine the economic performance of alternative chipper choices for small-scale chipping based on unit cost (€ per chip-m3) and net present value (NPV) calculations. For the chipping cost and investment profitability analyses four tractor-powered professional or semi-professional disc chippers and two professional drum chippers mounted on a truck or powered by tractor were selected. Initial investment, operating costs, and the cost of outsourced chipping were the key elements for comparing the profitability of investment alternatives. The average purchase prices, cost factors, and technical details of the chipper units were acquired from machine dealers, specification sheets, a literature review, and interviews with chipping entrepreneurs. The results of the three tractor-powered professional chippers involved in the comparison were very close to each other. The profitable running of a truck-mounted drum chipper calls for high annual chipping volumes: the chipper type is therefore a feasible choice for an entrepreneur in large-scale chipping. Semi-professional disc chippers offer lower investment costs, but their economic feasibility is relatively poor.

Unit Cost Analysis of Sectio Caesarea with Activity-Based Costing in Yogyakarta City Hospital

The selection of unit cost calculation method in hospital services is a challenge for hospitals. Errors in the selection of the calculation method will make a big difference in the final results of the total costs required after the service. Yogyakarta City Hospital still uses traditional methods of determining service rates. Design of this study is a qualitative study with a case study approach to the unit costs required for uncomplicated section Caesarea which is calculated using the activity-based costing method compared to the unit cost of section Caesarea calculated using traditional methods. The purposes are to know the differences between the two methods. The results of this study indicate the unit cost of uncomplicated section Caesarea using the ABC method is IDR 2,703,919. the action rate by the hospital is IDR. 3,051,000, greater than the ABC method. The difference obtained is Rp 347,081. The Conclusions is a positive difference between the unit cost of the ABC method and the hospital rate so it is necessary to evaluate the service rates in Yogyakarta City Hospital.

Systemic competitiveness of nuclear energy sources*

Possibilities are analyzed for improving the commercial attractiveness of nuclear electricity generation in market conditions. A model is presented in which a financially integrated electricity generating system comprising several units of one technological type, rather than a single unit, is subject to an economic analysis. Issues have been considered involved in the calculation of the electricity cost in such systems and their construction. It has been shown that the calculated unit cost of the electricity generated in a financially integrated nuclear energy system with the number of units being more than one, provided it is financed by shareholders and creditors, can be lower as compared with the cost of the electricity generated by power units, not integrated economically, of the same capacity under the same investment conditions.The effect is achieved thanks to the short-term crediting component in the electricity cost the funds on which can be returned, at a time, for a smaller number of units (even for only one), as electricity is produced by all units in the system. The results of the calculations for nuclear energy sources and combined-cycle plants using the developed model make it possible to conclude that the switch from economic models of individual nuclear units to models of integrated energy systems can bring the calculated economic performance of nuclear power closer to (or better) the performance of fossil-fuel energy sources. If achieved, this may increase the commercial attractiveness of nuclear power and contribute to a growth in the public and private investments in nuclear power business.

Intensification of industrial wastewater treatment using hydrodynamic cavitation combined with advanced oxidation at operating capacity of 70 L

The present work deals with treatment of industrial wastewater with hydrodynamic cavitation (HC) combined with advanced oxidation processes (AOPs) at a pilot plant operating at a capacity of 70 L. Initially approach of only HC was studied with understanding into the effect of parameters like inlet pressure (range of 2–8 bar) and dilution factor (two cases with dilution ratio as 1:1 and 1:3). Only HC was found to give minimal chemical oxygen demand (COD) removal within 180 min and the further focus of the study was aimed to test efficiency of different oxidants in combination with HC. Oxidants used in treatment were hydrogen peroxide (H2O2), Fenton’s reagent, air and oxygen. Effect of H2O2 loading was analyzed with variation of loading in the range of 5–15 g.L−1 and maximum COD removal of 30% was achieved at 15 g.L−1 loading of H2O2. Keeping 15 g.L−1 as the constant loading of H2O2, optimization of Fenton based treatment was performed with variation of Fe2+/H2O2 molar ratio in the range of 1:10–1:30. Maximum COD removal of 42% was achieved at best molar ratio of 1:20. For the very first time, air and oxygen injection were tested in combination of HC giving 15.5% and 42% COD removal respectively. Combination study of oxygen + Fenton + HC was performed at H2O2 loading of 15 g.L−1 and Fenton molar ratio as 1:20, which resulted in 63% COD removal within 180 min of treatment. Energy efficacy analysis in terms of COD reduction per unit energy and cost calculations were also performed and for process giving maximum of 63% COD removal in 180 min, cost of treatment obtained was 398 US$/m3. It was clearly established that HC in combination of Fenton and oxygen is the best approach for treatment of complex industrial wastewater.