ANALISIS BIAYA OPERASIONAL SEGMEN GIZI DAN FARMASIUNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITASPADA RUMAH SAKIT UMUM DAERAH (RSUD)MARDI WALUYO BLITAR

SRI PURWANDARI

Abstract


The research here is a case study at Mardi Waluyo?s Private Hospital in Blitar and entitled as The Analysis Of Segmentational Operational Cost.
The research was conducted in order to increase the effectiveness and also efficiency at the object of research mentioned formrly.
The research is aimed to assist in resolving the problem is budget istimation system to up grade the effectiviness and efficiency within analyzing the segmentational operational cost (at Pharmacy and Nutrition installation unit). In this research the reseatcher had token a hiphotesis that after analyzing the segmentational operational cost it can determine wheser it is effective and efficient or not, thus we can supress the production cost wisely.
The instrumen used in the researchis analysis of variance (ANOVA) which is designed to show the comparison between allocation and the budget. So that we can identify the deviation or the differentiation exist.
Within the analysis of the variance?s (anova) computation the result is oblained as given in follows (token from the differentation of nutrition segment)
-Fiscal year1997/1998 Rp. 1.565.000 using percentase 99,05 %
-Fiscal year 1998/1999 Rp. 1.499.863 using percentase 99,11 %
There is the little upwelling in the terms of operational coxt among the sear of fiscal. So that is can be controlled easily.
Segment of Fharmacy unit :
-Fiscal year1997/1998 Rp. 37.980.500 using percentase 86,59 %
-Fiscal year 1998/1999 Rp. 25.530.000 using percentase 91,35 %
There is significant upwelling in big amount from year of fiscal I and II.
From the comparation above the researcher informs that the cost budget estimation from the object of research (read as Mardi Waluyo?s Private Hospital) is bigger from the allocation, it means that the object of research doesn?t economize the spending of operational cost used.

 

Key Word : Cost; effectiviness; effeciency

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/17/jiptummpp-gdl-s1-2004-sripurwand-819-Pendahul-n.pdf


Keywords


Cost; effectiviness; effeciency