ANALISIS PENGHITUNGAN BIAYA SATUAN (UNIT COST) TINDAKAN POLI GIGI KLINIK PRATAMA X MENGGUNAKAN METODE TIME DRIVEN ACTIVITY BASED COSTING

ANALYSIS OF UNIT COST CALCULATION OF DENTAL POLY ACTIONS AT PRATAMA CLINIC X USING THE TIME DRIVEN ACTIVITY BASED COSTING METHOD

Abstract

Background: The high demand for dental and oral care in the community has led to an increase in Dental Poly visits to the Pratama
X clinic. Determining the unit cost of polydental procedures is an important factor in clinic financing and increasing clinic revenue.
Until now, the clinic owner has never evaluated the cost of dental poly surgery correctly and has not referred to the cost analysis of
the service unit.
Objective: To analyse the unit cost per Dental Poly procedure at Pratama X Clinic by using the Time Driven Activity Based Costing
(TDABC) method.
Methods: Descriptive observational study, using primary and secondary data from the clinic with the aim of obtaining a unit cost
calculation of dental poly procedures. The design of this research was cross sectional and the type of data used was quantitative data.
The results of the calculation and cost analysis to determine the unit costs of dental poly procedures in the form of tartar cleaning, dental
fillings with composite resin materials, tooth extraction and dental braces treatment (fixed orthodontics) by tracing costs related to the
cost center of the procedure and other parts. that supports action. Results: Based on the unit cost calculation per procedure at the
dental clinic, the Time Driven Activity Based Costing cost system imposed indirect costs in calculating unit costs at the Pratama X
Clinic. Because the Pratama X Clinic did not accurately classify direct and indirect costs, Pratama X Clinic was not accurate in allocating the costs, number and working hours of ineffective Pratama
X Clinic employees.
Conclusion: According to the data obtained, the application of Time Driven Activity Based Costing resulted in higher levels of dental care compared to the Pratama X Clinic, except for dental fillings
with small composite resin and dental orthodontics.