No Unit Pelayanan Pusat Pertanggung jawaban biaya

1 IRNA Profit Center

Volume biaya = 1100
Rp 1,320,000,000

2 Instalasi Radiologi Profit Center

Volume Biaya = 1500
Rp 1,800,000,000

3 Instalasi Rawat Jalan Profit / Revenue Center

Volume Biaya = 1200
Rp800,000,000

4 Instalasi Gizi Revenue

Voume Biaya = 3000
Rp 1,080,000,000
 Jenis Pelayanan Produk

Pelayanan Obstetri dan Ginekologi Sectio Ceasar

Volume biaya = 500 Operasi Histerektomi
Rp 600,000,000 Infeksi HIV
Keguguran / Kuret

Pelayanan Penyakit Dalam Diabetes Mellitus

Volume Biaya = 600 Infeksi Kandung Kemih
Rp 720,000,000 Batu Ginjal
Hepatitis C

Pelayanan Radiologi Sederhana Foto Rontgen Dada

Volume biaya = 800 Foto Rontgen Kepala
Rp 960,000,000

Pelayanan Radiologi Khusus USG

Volume biaya = 700 Foto Thorax
Rp 840,000,000 HSG
BNO IVP
Poli Gigi Medical check up
Volume Biaya = 700 Tambal gigi
Rp 466,666,667 Pasang kawat gigi

Poli Mata Visus mata

Volume Biaya = 500 Sinar laser
Rp 333,333,333 Pemeriksaan mata

Pemberian makan
Voume Biaya = 3000
Rp 1,080,000,000
 Volume
KET. FC
Volume Biaya Pembebanan biaya
130 Rp 156,000,000 Dokter = 6
105 Rp 126,000,000 Perawat = 8
115 Rp 138,000,000 Bidan = 4
150 Rp 180,000,000 Peralatan

200 Rp 240,000,000 Dokter = 8

80 Rp 96,000,000 Perawat = 10
150 Rp 180,000,000 Bidan = 5
170 Rp 204,000,000 Peralatan

450 Rp 540,000,000 Radiografer = 10

350 Rp 420,000,000 Peralatan

200 Rp 240,000,000 Radiografer = 10

130 Rp 156,000,000 Peralatan
180 Rp 216,000,000
190 Rp 228,000,000
170 Rp 132,222,222 Dokter Gigi = 5
230 Rp 178,888,889 Perawat gigi = 5
200 Rp 155,555,556 Peralatan

270 Rp 128,571,429 Dokter Mata = 5

190 Rp 90,476,190 Perawat = 5
240 Rp 114,285,714 Peralatan

3000 Rp 1,080,000,000 Ahli Gizi = 3

Juru Masak = 8
Peralatan
 FC VC
KET. VC
Rp 60,000,000 BMHP Rp 40,000,000
Rp 24,000,000 Air Rp 10,000,000
Rp 20,000,000 Listrik Rp 30,000,000
Rp 150,000,000
Rp 254,000,000 Rp 80,000,000
Rp 80,000,000 BMHP Rp 60,000,000
Rp 30,000,000 Air Rp 25,000,000
Rp 25,000,000 Listrik Rp 50,000,000
Rp 200,000,000
Rp 335,000,000 Rp 135,000,000
Rp 80,000,000 BHP Rp 40,000,000
Rp 400,000,000 Air Rp 8,000,000
Listrik Rp 40,000,000
Rp 480,000,000 Rp 88,000,000
Rp80,000,000 BHP Rp 40,000,000
Rp500,000,000 Air Rp 15,000,000
Listrik Rp 70,000,000
Rp 580,000,000 Rp 125,000,000
Rp 50,000,000 BMHP Rp 40,000,000
Rp 15,000,000 Air Rp 20,000,000
Rp 150,000,000 Listrik Rp 20,000,000
Rp 215,000,000 Rp 80,000,000
Rp 50,000,000 BMHP Rp 30,000,000
Rp 15,000,000 Air Rp 18,000,000
Rp 200,000,000 Listrik Rp 20,000,000
Rp 265,000,000 Rp 68,000,000
Rp 21,000,000 BHP Rp 789,000,000
Rp 40,000,000 Air Rp 100,000,000
Rp 50,000,000 Listrik Rp 80,000,000
Rp 111,000,000 Rp 969,000,000
 TC

Rp 334,000,000

Rp 470,000,000

Rp 568,000,000

Rp 705,000,000

Rp 295,000,000

Rp 333,000,000

Rp 1,080,000,000
Data Pegawai di unit pelayanan
No Inst Jumlah pegBiaya Harga
1 IRD 25 Rp 7,000,000 Rp 175,000,000
IRJ 60 Rp 5,000,000 Rp 300,000,000
IRNA 120 Rp 6,000,000 Rp 720,000,000
radiologi 40 Rp 7,000,000 Rp 280,000,000
farmasi 30 Rp 8,000,000 Rp 240,000,000
Gizi 40 Rp 7,000,000 Rp 280,000,000
Laboratori 30 Rp 5,000,000 Rp 150,000,000
Kamar Jenz 45 Rp 5,000,000 Rp 225,000,000
Jumlah 390 Rp 2,145,000,000

Caranya sama untuk menghitung biaya lain

DBP = Distribusi Biaya Pegawai

TBP = Total Biaya Pegawai
Biaya / tahun DBP TBP
Rp 2,100,000,000 Rp 200,000,000 Rp 2,300,000,000 34675
Rp 3,600,000,000 Rp 480,000,000 Rp 4,080,000,000 34675
Rp 8,640,000,000 Rp 960,000,000 Rp 9,600,000,000 21170
Rp 3,360,000,000 Rp 320,000,000 Rp 3,680,000,000 29200
Rp 2,880,000,000 Rp 240,000,000 Rp 3,120,000,000 47450
Rp 3,360,000,000 Rp 320,000,000 Rp 3,680,000,000 38325
Rp 1,800,000,000 Rp 240,000,000 Rp 2,040,000,000 40150
Rp 2,700,000,000 Rp 360,000,000 Rp 3,060,000,000 18250
Rp 28,440,000,000
Unit cost
Rp 66,330
Rp 117,664
Rp 453,472
Rp 126,027
Rp 65,753
Rp 96,021
Rp 50,809
Rp 167,671
Biaya manajemen

No Uraian Vol Biaya

1 Gaji
2 Direktur 1 Rp 15,000,000
3 Manager 5 Rp 10,000,000
4 Staf 20 Rp 5,000,000
5 Room service 10 Rp 2,000,000
6 Sanitasi 10 Rp 2,500,000
7 IPS 10 Rp 2,500,000
8 Satpam 10 Rp 2,500,000
Jumlah 66 Rp 39,500,000
Harga / bulan Biaya / tahun

Rp 15,000,000 Rp 180,000,000
Rp 50,000,000 Rp 600,000,000
Rp 100,000,000 Rp 1,200,000,000
Rp 20,000,000 Rp 240,000,000
Rp 25,000,000 Rp 300,000,000
Rp 25,000,000 Rp 300,000,000
Rp 25,000,000 Rp 300,000,000
Rp 260,000,000 Rp 3,120,000,000
 Uraian jenis-jenis produk layanan di inst

No Inst Uraian produk VOL/th

1 IRD Pemeriksaan umum 3650
Tindakan medik 1825
TM 1 7300
TM 2 5475
TM 3 7300
TM 4 9125
JUMLAH 34675
2 IRJ Pemeriksaan umum 3650
Tindakan medik 1825
TM 1 5475
TM 2 7300
TM 3 9125
TM 4 7300
JUMLAH 34675
3 IRNA 1. TM1 7300
2. TM2 5475
3. TM3 4380
4. TM4 4015
JUMLAH 21170
4 RADIOLOGI 1. TM1 5475
2. TM2 3650
3. TM3 7300
4. TM4 5475
5. TM5 7300
JUMLAH 29200
5 FARMASI 1. TM1 10950
2. TM2 14600
3. TM3 5475
4. TM4 7300
5. TM5 9125
JUMLAH 47450
6 GIZI 1. TM1 5475
2. TM2 7300
3. TM3 10950
4. TM4 9125
5. TM5 5475
JUMLAH 38325
7 LABORATORIUM 1. TM1 10950
2. TM2 7300
3. TM3 9125
4. TM4 5475
5. TM5 7300
JUMLAH 40150
8 FORENSIK 1. TM1 7300
2. TM2 5475
3. TM3 5475
JUMLAH 18250
No Uraian Volume Biaya/Satuan Harga/bulan
1 Bolpoin 55 Rp 5,000 Rp 275,000
2 Tipe-X 30 Rp 5,000 Rp 150,000
3 Kertas 40 Rp 45,000 Rp 1,800,000
4 Map 50 Rp 10,000 Rp 500,000
5 Karbon 55 Rp 5,000 Rp 275,000
6 Buku Tulis 45 Rp 5,000 Rp 225,000
7 Stempel 30 Rp 10,000 Rp 300,000
8 Tinta 50 Rp 10,000 Rp 500,000
9 spidol 40 Rp 5,000 Rp 200,000
10 Kwitansi 30 Rp 5,000 Rp 150,000
11 Nota 50 Rp 5,000 Rp 250,000
12 Pensil 20 Rp 3,000 Rp 60,000
JUMLAH 495 Rp 4,685,000
Biaya/tahun
Rp 3,300,000
Rp 1,800,000
Rp 21,600,000
Rp 6,000,000
Rp 3,300,000
Rp 2,700,000
Rp 3,600,000
Rp 6,000,000
Rp 2,400,000
Rp 1,800,000
Rp 3,000,000
Rp 720,000
Rp 56,220,000
 Luas Tahun
No Instalasi
(m2) pembangunan
1 IRJ 100 2004
2 IRNA 150 2005
3 IRD 100 2005
4 RADIOLOGI 80 2007
5 FARMASI 50 2008
6 GIZI 70 2005
7 LABORATORIUM 60 2007
8 FORENSIK 60 2006
 IIC t L I 1+t (1+t)i IIC (1+t)i
Rp 200,000,000 9 10 0.1 10 1.258925 251785082
Rp 90,000,000 10 9 0.1 11 1.270982 114388345
Rp 30,000,000 8 6 0.1 9 1.245731 37371928.2
Rp 20,000,000 6 4 0.1 7 1.214814 24296280.9
Rp 20,000,000 7 6 0.1 8 1.231144 24622888.3
Rp 9,000,000 5 5 0.1 6 1.196231 10766080.8
Rp 25,000,000 5 8 0.1 6 1.196231 29905780
Rp 15,000,000 5 7 0.1 6 1.196231 17943468
 IIC (1+t)i/L Beban/Tindakan
Rp 25,178,508 Rp 10
Rp 12,709,816 Rp 9
Rp 6,228,655 Rp 6
Rp 6,074,070 Rp 4
Rp 4,103,815 Rp 6
Rp 2,153,216 Rp 5
Rp 3,738,222 Rp 8
Rp 2,563,353 Rp 7
 CLEANING SERVIS

No Instalasi Jumlah (m2) Jumlah

1 IRJ 200 Rp131,578,947
2 IRNA 150 Rp 98,684,211
3 IRD 100 Rp 65,789,474
4 RADIOLOGI 80 Rp 52,631,579
5 FARMASI 50 Rp 32,894,737
6 GIZI 70 Rp 46,052,632
7 LABORATORIUM 60 Rp 39,473,684
8 FORENSIK 50 Rp 32,894,737

Total di profit dan revenew 760

Total

Volume listrik Rp500,000,000

 Jumlah
Beban/Tindakan
Tindakan
34675 Rp 3,795
34675 Rp 2,846
21170 Rp 3,108
29200 Rp 1,802
47450 Rp 693
38325 Rp 1,202
40150 Rp 983
18250 Rp 1,802
JUMLAH PENGGUNA LISTRIK DAN AIR

Jumlah Penggunaan
No Instalasi Jumlah Tagihan
Air (m3)

1 IRJ 6000 Rp 115,384,615

2 IRNA 5000 Rp 96,153,846
3 IRD 7000 Rp 134,615,385
4 RADIOLOGI 3000 Rp 57,692,308
5 FARMASI 8000 Rp 153,846,154
6 GIZI 3000 Rp 57,692,308
6 LABORATORIUM 3000 Rp 57,692,308
6 FORENSIK 4000 Rp 76,923,077

Total di profit dan reven 26000

Total 26000

Volume air Rp500,000,000

Jumlah Penggunaan
No Instalasi Jumlah Tagihan
Listrik (watt)

1 IRJ 6000 Rp 60,000,000

2 IRNA 8000 Rp 80,000,000
3 IRD 8000 Rp 80,000,000
4 RADIOLOGI 3000 Rp 30,000,000
5 FARMASI 8000 Rp 80,000,000
6 GIZI 3000 Rp 30,000,000
6 LABORATORIUM 4000 Rp 40,000,000
6 FORENSIK 10000 Rp 100,000,000

Total di profit dan reven 50000

Total 50000

Volume listrik Rp500,000,000

 Jumlah
Beban/Tindakan
Tindakan

34675 Rp 3,328
34675 Rp 2,773
21170 Rp 6,359
29200 Rp 1,976
47450 Rp 3,242
38325 Rp 1,505
40150 Rp 1,437
18250 Rp 4,215

Jumlah
Beban/Tindakan
Tindakan

34675 Rp 1,730
34675 Rp 2,307
21170 Rp 3,779
29200 Rp 1,027
47450 Rp 1,686
38325 Rp 783
40150 Rp 996
18250 Rp 5,479