The Evaluation of Room Rent Pricing Decision a Case Study on Indramayu General Regional Hospital

Abstract

The business development in every sector requires the expert management to decide the policy to bring the organization to the business competition. Neither profit nor non-profit organization has to apply a good management strategy to compete for defending the organization existence, as well as to survive in the competition. One of the ways to defend the existence ofthe organization is through applying a good cost management. Considering that condition, in applying the cost management, a good management has to describe the cost information clearly. A brief and accurate cost information will influence the management effort in deciding and determining the policy in arrange the price of every product which is offering to the customers. This research was performed in Indramayu General Regional Hospital, a regional health institution owned by Indramayu regency. This research emphasizes on the evaluation towards the hospital management room rent pricing decision compared to the pricing based on the cost calculation result used Activity Based Costing system, a modern method, and one of sub-disciplines on Cost Accounting. Based on the data analysis conducted, this research can give cost information more accurate, and useful, especially for the hospital management as a basic consideration in determining the selling price of their product, especially room rent.