Analysis of Unit Cost Differences in Routine Blood Examination with ABC Method (Activity Based Costing) At Muhammadiyah Selogiri Hospital

Background: Routine blood examination as a supporting examination facility shows the highest demand. Selogiri Muhammadiyah Hospital in determining the cost of services based on the traditional cost method and has not determined the cost based on the activity-based costing (ABC) method.

Methods: This research is qualitative research with a case study approach. The data analysis technique was carried out by collecting primary data through interviews, observation, and documentation.

Results: The results showed that the unit cost of routine blood examination at the hospital based on the calculation of the ABC method was Rp. 327,269.

Conclusion: The unit cost value for routine blood tests calculated using the ABC method is greater than the real cost applied at Selogiri Muhammadiyah Hospital with a difference of Rp. 147,269.