Rate Comparative Analysis Based On Unit Cost And Hospital Rates In Inpatient And Outpatient Installations

Management, Healthcare, Hospital Management

Indonesia stands out as a nation that upholds the principle of granting hospitals considerable autonomy in the management of their financial systems. This commitment to financial independence is particularly notable in the context of healthcare, where the Indonesian government has endorsed a specific form of health service financing – a payment system structured in the form of packages. Contrastingly, the package payment system, endorsed by the Indonesian government, introduces a structured approach to healthcare financing. This departure from the fee-for-service model necessitates that hospitals establish effective service package management systems. Under this system, the traditional reliance on unit cost as a primary factor in assessing the effectiveness and efficiency of rate determination undergoes a transformation. Hospitals are now compelled to engage in a nuanced process of comparing rates set internally with the package rates established by the Indonesian Case Base Groups (INA-CBG). The primary objective is to conduct a comparative analysis of rates derived from unit cost calculations using the double distribution method, contrasting them with the prevailing rates at RSUD R Syamsudin SH Sukabumi City, which serves as the research object. The data utilized in this research is of a secondary nature, sourced from various hospital documentation, encompassing financial transaction data, assets, and personnel records. This research revealed that the hospital's financial structure is outlined with Total Cost I amounting to IDR 662,581,660,038, Total Cost II totaling IDR 268,287,444,189, and Total Cost III reaching IDR 49,239,475,534. Adjustments could lead to efficiency gains of 10.09% for VIP Class and 62% for Class 3 per day of treatment. This suggests potential improvements in cost management and resource allocation for these classes. For outpatient care, the efficiency gain is 11.7%, indicating an opportunity for enhanced financial sustainability in outpatient services.

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