Analisis Biaya Satuan Pelayanan Di Unit Hemodialisis Rumah Sakit Umum Methodist Medan Tahun 2006

Many factors can be used as measurement of success of a hospital management. One of them is financing which has to be controlled by the hospital management to balance cost and revenue. In this context, the determination of a rational tariff based on unit price becomes necessary. Unit cost calculation helps find out the percentage of building investment, haemodialysis machines, other medical instruments, non-medical instruments, consumable goods/medications, medical supervisor stipend, nurse insentive, maintenance and operational cost and so forth which is useful to determine the tariff of haemodialysis service whether it is subsidized as one of the social functions of the hospital or profit is taken in accordance with the policy of the hospital management.The purpose of this descriptive study applying cost analysis with double distribution method is to calculate the unit cost and the component included in the unit cost of Haemodialysis Unit service of Methodist General Hospital Medan and compare it with the currently existing price. The data for this study were obtained from the medical record available in the Haemodialysis Unit, the financial reports related to the service provided by the Haemodialysis Unit, the instrument, building and other unit records, and the record of supporting unit related to Haemodialysis Unit for the period of January to December 2006.The result of this study reveals that the application of tariff policy in Haemodialysis Unit of Methodist General Hospital is not based on the health economy norms, especially the unit cost analysis method. Even though the unit cost calculated is smaller than the haemodialysis currently existing tariff in the hospital, but aggregately the Haemodialysis Unit of Methodist General Hospital Medan cannot meet the total financial requirements or in other words, deficit, because of the hospital management policy to give discount to poor patients as a materialization of their religion-based social function. With cost-based calculation, the currently existing haemodialysis tariff can still bring profit. The profit margin for single use is 15,57% and for reuse 2,58%.It is suggested that the management of Methodist General Hospital Medan be more selective in giving discount by applying the stricter terms and conditions and criteria, determining a new unit-cost-based tariff for haemodialysis service especially for the reuse haemodialysis whose profit margin is very small or applying the old tariff but increasing the efficiency use of haemodialysis machines.