biaya produksi (1)

8/20/2019 biaya produksi (1)

1/13

LAPORAN SURVEY BIAYA PRODUKSI

POLI KESEHATAN MATA RS UNAIR SURABAYA

Disusun Oleh:

Kelompok 1

AJ-4A

ANI SUKARSIH 101311123015

KURNIA AR!A"A#I 10131112301$%ANI &!A AU'IDIA 10131112302(

'IS DIANA %AU)A 101311123043

ANA'ISA S* +U#RI,&K#I 101311123045

RAKHANISA 'INDHI H* 1013111230(1

* USHAI ,UNI%IAR * 1013111230((

&'A A!US#I "ID,ASARI 10131112310$

FAKULTAS KESEHATAN MASYARAKAT

UNIVERSITAS AIRLANGGA

SURABAYA

2015

0


2/13

PENDAHULUAN

1.1 Latar bea!a"#

+e.m/s/l/h/n i// p.ouksi /n es/.n/ l// me.up/k/n /i/n penin /l/m

seu/h isnis //u us/h/ se./ pel//n/n e.m/suk pel//n/n keseh//n* /h/n /ku

me.upk/n s/l/h s/u 6/ko. /n memen/.uhi es/. ke7iln/ i// p.ouksi* Kee.h/sil/n

opim/lis/si /h/n /ku /l/m seu/h p.ouksi /k/n menhem/ i// p.ouksi /n

mempe.es/. l//8keunun/n /n ipe.oleh* #i/k h/n/ /h/n /ku9 uml/h p.ouk /n

ih/silk/n9 pem/ksim/l/n p.ouksi u/ /p/ mempen/.uhi es/.n/ keunun/n //u

pem/ksim/l/n l//n/n p// peu/s keseh//n*

i// p.ouksi i/s/n/ me.up/k/n i// /n p/lin es/. /n h/.us iko./nk/n

oleh pe.us/h//n //u penei/ pel//n/n* Oleh k/.en/ iu i// p.ouksi h/.us i.en7/n/k/n

/n iken/lik/n* H/l ini il/kuk/n //. i/k e./i pemo.os/n /n penimp/n/n* ,/n

memenuk i// p.ouksi //l/h i// /h/n /ku9 i// en// ke./9 /n i// overhead

p/.ik8 penei/ pel//n/n keseh//n*

i// p.ouksi me.up/k/n 6/ko. penin /n h/.us ipe.h/ik/n keik/ su/u

pel//n/n keseh//n /k/n meme.ik/n pel//n/n keseh//n e.h//p m/s/./k/* H/l ini

ik/.en/k/n sei/p pe.us/h//n8penei/ pel//n/n keseh//n enu meninink/nkeunun/n /n es/. /l/m sei/p us/h/ p.ouksin/8pel//n/nn/* RSUA //l/h s/l/h

s/u penei/ l//n/n keseh//n /n en/n e.//i l//n/n keseh//n /n i/;/.k/n

s/l/h s/un/ //l/h pel//n/n keseh//n m// /n iemp/k/n khusus i poli keseh//n

m//9 unuk mene/hui e./p/ keunun/n /n i/p/k/n en/n meme.ik/n pel//n/n

keseh//n m// m/k/ il/kuk/n penhiun/n i// p.ouksi i poli m// e.seu*

1.2 R$%$&a" Ma&aa'

Rumus/n m/s/l/h l/po./n h/sil biaya produksi //l/h

1.( T$)$a"

1.(.1 T$)$a" U%$%*

1


3/13

ene/hui i// p.ouksi e.h//p pel//n/n keseh//n i +oli Keseh//n //

RSUA Su.///*

1.(.2 T$)$a" K'$&$&*

1? enhiun i// #e/p i +oli Keseh//n // RSUA

2? enhiun i// @/.i/el i +oli Keseh//n // RSUA

3? enhiun i// #e/p i +oli Keseh//n // RSUA

4? enhiun i// s/u/n i +oli Keseh//n // RSUA

*

HASIL DAN PEMBAHASAN

1. I+e"t,-,!a&, B,aa

2


4/13

'/nk/h pe./m/ /l/m mel/kuk/n /n/lisis i// //l/h en/n mel/kuk/n

ieni6ik/si i// p// o./nis/si pel//n/n keseh//n /n /l/m k/sus ini

//l/hp//+oli// RS UNAIR* e./s/.k/n pen/.uhn/ e.h//p sk/l/ p.ouksi9

i// ikelompokk/n men/i u/ /iu i// e/p /n i// /.i/el*

/.1.1 B,aa Teta

i// e/p me.up/k/n i// /n nil/in/ se7/./ .el/i6 i/k ipen/.uhi

oleh es/.n/ uml/h p.ouksi (output).i// ini e/p h/.us ikelu/.k/n meski

i/k il/kuk/n pel//n/n keseh//n*Seelum menhiun es/.n/ i// e/p

p// +oli// RS UNAIR9 pe.lu ike/hui komponen penusun i// e/p*

Komponen e.seu //l/h:

/* AIB (Annualized Investement Cost)

AIB //l/h nil/i i// ines/si s/u /hun/n /n es/.n/ ipen/.uhi

oleh h/./ eli9 in6l/si9 ;/ku p/k/i9 /n m/s/ hiup su/u /./n* Se7/./

m/em/is9 AIB ihiun en/n .umus:

AIC = IIc(1+i)t

L

Kee./n/n :

AIB C i// Ines/si s/u /hun/n8 i// ep.esi/si

II7 C H/./ eli /./n

i C #ink/ in6l/si

C /s/ p/k/i /./n

' C /s/ hiup /./n

#ink/ in6l/si i/n/p 10 k/.en/ /nk/ m/ksim/l unuk in6l/si i/k

meleihi 10 *

Unuk memu/hk/n pe.hiun/n9 m/k/ AIB ikelompokk/n men/i

u/9 /iu AIB unuk /l/ keseh//n /n AIB unuk /l/ non keseh//n* +//

+oli// RS UNAIR AIB ihiun se//i e.iku:

1? AIB Al/ Keseh//n

#/el 4*1 AIB Al/ Keseh//n

3


5/13

N. Na%a$%a'

Har#a

Sat$a"

Ta'$"

Be,

Har#a Be,

3II4

Ma&a

Pa!a,Ma&a

H,+$ 3

L

I"-a&, 3

, AI4

3 t

3$",t 3R. 3t' 3R. 3t' 3t' 36 3R.

1Three mirror

contact lense

1 5*340*500 2012 5*340*500 12 15 10 1*11$*3E5

2 Retinoscope 1 E*415*000 2012 E*415*000 12 15 10 1*$F0*F5E

3 Slit lamp 1 24E*3FF*E00 201224E*3FF*E0

012 15 10 51*(F5*42E

4Trial Lens

!rame set 1 3*E30*200 2012 3*E30*200 12 15 10 E01*3E$

5Trial Lens

!rame set 1 3F*FE3*(00 2012 3F*FE3*(00 12 15 10 $*F$5*320

F "hoto #undus

unit 1 1*012*000 2012 1*012*000 12 15 10 211*$3(

$ Chartpro$ector 1 3E*203*000 2012 3E*203*000 12 15 10 $*((3*15(

E Ishihara %lind

test plate 1 3*0$F*$00 2012 3*0$F*$00 12 15 10 F43*$34

(direct

optalmoscope

(allyn)

1 23*0E(*440 2012 23*0E(*440 12 15 10 4*E30*($0

10 In direct

optamoscope

(allynn)

1 ($*103*F00 2012 ($*103*F00 12 15 10 20*31F*E4F

11

Al/

keoke./nm// l/inn/

1 22*E10*$00 2012 22*E10*$00 12 15 10 4*$$2*F50

12Al/

keoke./nm// l/inn/

1 F1*2$1*100 2012 F1*2$1*100 12 15 10 12*E1(*FF4

Al/

keoke./nm// l/inn/

1 1E0*400*000 20121E0*400*00

012 15 10 3$*$44*E32

13Al/

keoke./n

m// l/inn/

1 14*E50*000 2012 14*E50*000 12 15 10 3*10$*044

$%a'7//./52.8/

0 155.790.:15

#e./p/ ee./p/ /./n /n e.m/suk /./n ines/si unuk

pe./l//n keseh//n /iu Three mirror contact lense& Retinoscope& Slit

lamp& Trial Lens !rame set& Trial Lens !rame set& "hoto #undus unit&

Chartpro$ector& Ishihara %lind test plate& direct optalmoscope (allyn)& In

direct optamoscope (allynn)& /n Al/ keoke./n m// l/inn/* Seel/h

ihiun en/n .umus9 #o/l AIB unuk /l/ keseh//n //l/h Rp

155*$F0*E15900 /n /.in/ sees/. Rp 155*$F0*E15900 ie/nk/n p//

i// e/p sei/p /hunn/ sehin/ ih/./pk/n keik/ m/s/ hiup /./n

ines/si keseh/n e.seu h/is9 su/h e.sei/ /n/ unuk memeli /n

/.u*

4


6/13

2? AIB Al/ Non-keseh//n

#/el 4*2 AIB Al/ Non-keseh//n

N

Na%a ; Mer!

$%a' Har#aSat$a"

Ta'$"Be,

Har#a

Be,Ma&a

Pa!a, 3 t

Ma&a

H,+$

3 L

I"-a&,3 ,

AI4

3 II4

3$",t 3R. 3t' 3R. 3t' 3t' 36 3R.

1G#elephonemoile

1 310*000 2003 310*000 10 10 10 E0*40F

2 AB 23*((3*00

02003 $*(EF*000 10 10 10 2*0$1*3F3

3 'em/.i 11*500*00

02003 1*500*000 10 10 10 3E(*0F1

4 Ku.si 3 350*0$5 2003 1*050*225 10 10 10 2$2*401

5 e/ Ke./ 21*02E*F0

02011 2*05$*200 10 10 10 533*5E5

F +B 14*E(5*00

02003 4*E(5*000 10 10 10 1*2F(*F3$

$ +.ine. 1 550*000 2003 550*000 10 10 10 142*F5F

$%a' 1:.(/:./25 /.758.108

/./n ines/si non-keseh//n i +oli// RS

UNAIRmelipuiTelephone mobile9 AB9 lem/.i9 ku.si9 me/ ke./9 +B9

+.ine.*Den/n ink/ in6l/si i/n/p 10 9 m/k/ o/l AIB unuk /l/

non-keseh//n sees/. Rp 4*$5(*10( /n /.in/9 sees/. Rp

4*$5(*10(ie/nk/n p// i// e/p sei/p /hunn/* Dih/./pk/n keik/

m/s/ hiup /./n e.seu h/is m/k/ su/h // /n/ unuk memelin/*

* !/i #en// Keseh//n /n #en// Non-Keseh//n

!/i pe/;/i e.m/suk ke /l/m i// e/p9 k/.en/ /i e.seu e/p

ie.im/ pe/;/i meskipun olume output e.u/h* +// +oli//RS UNAIR

e./p/ 3 o./n oke. //se./ 1 pe/;/i /n i/k // inseni6 l/in sel/in/i /n ie.ik/n* e.iku /el /i pe/;/i i +oli// RS UNAIR*

#/el 4*3 !/i +e/;/i +oli// RS UNAIR

N. I+e"t,ta& Pe#a


7/13

#o/l /i /n h/.us ikelu/.k/n //l/h sees/. Rp*3E4*000*000900 pe. /hun

unuk mem//. pe/;/i keseh//n /n non-keseh//n*

7* i// +emelih/.//n

i// pemelih/.//n //l/h i// /n ikelu/.k/n unuk men/min 6unsi

/.i /./n ines/si*i// pemelih/.//n ikelu/.k/n se7/./ e./u. sei/p

/hun /n i/s/n/ i/un en/n i// ope./sion/l* +// +oli// RS

UNAIR9i// pemelih/.//n is/ik/n /l/m /el e.iku:

#/el 4*4 i// +emelih/.//n +oli // RS UNAIR

N

. e",& B,aa $%a' B,aa=Ta'$" 3R.

1 +emelih/.//n Al/ 1*F00*000

Tta 1.900.000

#o/l i// pemelih/.//n /n ikelu/.k/n +oli// RS UNAIR //l/h

sees/. Rp* 1*F00*000pe. /hun*

* i// #e/p '/in

i// e/p l/in //l/h i// e/p /n h/.us ikelu/.k/n i lu/. i//

e/p /n el/h iseuk/n seelumn/* !eun /n iun/k/n se//i +oli

seh/.usn/ m/suk ke/l/m i// ines/si ik/ eun e.seu //l/h milik

seni.i*

#/el 4*5 i// Se;/ !eun +oli// RS UNAIR

No Kee./n/n Juml/h i// pe. /hun

Rp*?

1* +emelih/.//n !eun

cleanin' service?

E*500*000

Tta :.500.000

#/el 4*F i// penusu/n !eun +oli // RS UNAIR

No* Kee./n/nH/./ /s/ +/k/i /s/ Hiup In6l/si AIB

Rp? ? '? i? Rp?

1 !eun 1*000*000*000 40 50 10 (05*1E5*111

#o/l (05*1E5*111

6


8/13

J/i9 i// /n h/.us ikelu/.k/n unuk i// e/p l/in pe. /hun //l/h Rp*

E*500*000900*

Tta B,aa Teta

Seel/h ike/hui komponen penusun i// e/p m/k/ /p/ ihiun o/l

i// e/p se//i e.iku:

#/el 4*F #o/l i// #e/p +oli// RS UNAIR

No Kee./n/n Juml/h i// Rp?

1 AIB Al/ eis 155*$F0*E15

2 AIB Al/ Non eis 4*$5(*10(

3 !/i pe/;/i 3E4*000*000

4 i// +emelih/.//n /l/ 1*F00*000

5 i// +enusu/n !eun (05*1E5*111

F i// +emelih/.//n !eun E*500*000

Tta 1./58.:05.0(5

e./s/.k/n /el 4*F9 /p/ ike/hui /h;/ o/l i// e/p #%B? /n

ikelu/.k/n oleh +oli// RS UNAIR //l/h sees/. Rp 1*45(*E05900pe. /hun*

/.1.2 B,aa Var,abe

i// /.i/el me.up/k/n i// /n nil/in/ ipen/.uhi oleh /n/kn/

output p.ouksi?* Jik/ output menink/9 m/k/ uml/h i// /.i/el /n

ikelu/.k/n u/ menink/9 eiu pul/ se/likn/* i// /.i/el e.susun /.i

ee./p/ komponen9 /iu:

/* i// H+ /h/n H/is +/k/i?

1? H+ eis

i// H+ meis //l/h i// /n ikelu/.k/n unuk /h/n h/is

p/k/i9 /iu e.//i /h/n /n iun/k/n l/nsun unuk men/n/ni

p/sien*H+ meis e.si6/ mu/h h/is /l/m ;/ku ku./n /.i s/u

/hun*

#/el 4*$ H+ eis +oli// RS UNAIR

N

.Na%a Ba'a"

$%a

'

Har#a

Sat$a"Tta

Fre!$e"&, Pe%be,a" +aa% 1

Ta'$"

Tta=

ta'$"

3R. 3R. 3b$a" 3R

1 /ske. 2 42*000 E4000 F 504*0002 S/.un 4 35*$50 14300 F E5E*000

7


9/13

#/n/n 0

3 #issue 1 10*000 10000 F F0*000

UMLAH2(700

0 1./22.000

#o/l i/ H+ eis +oli// RS UNAIR //l/h sees/. Rp1*422*000pe. /hun*

2? H+ Non-eis

H+ non-meis u/ h/mpi. s/m/ en/n H+ meis se7/./ e6inisi9

pe.e//nn/ e./p/ /l/m /./n /n iieni6ik/si* H+ meis

e.li/ l/nsun /l/m in/k/n meis9 n/munH+ non-meis //l/h

/./n /n i/k e.li/ l/nsun /l/m p.oses pel//n/n meis* H+

non-meis +oli// RS UNAIR iuuk/n /l/m /el e.iku:

#/el 4*E H+ Non-eis +oli// RS UNAIR

N. Na%a Ba'a" $%a'

Har#a

Sat$a"Tta

Fre!$e"&, Pe%be,a" er

ta'$"

Tta=

ta'$"

3R. 3R. 3b$a" 3R

1 Ke./s A4 1 42*000 42*000 2 E4*000

2Al/ #ulis

K/no. 1 100*000

100*00

0F F00*000

$%a' 9:/.000

#o/l i// H+ non-meis +oli// RS UNAIR //l/h sees/. Rp

FE4*000900 pe./hun*

* i// Umum

#/el 4*( i// Umum +oli// RS UNAIR

N. e",& B,aaFre!$e"&, Pe%a!a,a" Har#a Sat$a" Tta=ta'$"

3R. 3R.

1 'is.ik 12 200*000 2*400*000$%a' 2./00.000

i// umum melipui i// lis.ik en/n o/l i// umum i +oli// RS

UNAIR sees/. Rp 2*400*000900 pe. /hun*

#o/l i// @/.i/el:

#/el 4*10 #o/l i// @/.i/el

No Kee./n/n Juml/h i// Rp?

1 H+ eis 1*422*000

8


10/13

2 H+ Non-eis FE4*000

3 i// Umum 2*400*000

Tta B,aa /.509.000

#o/l i// /.i/el p// +oli// RS UNAIR//l/h sees/. Rp*

4*50F*000900pe. /hun*

2. B,aa Tta ata$ Total Cost 3T4

i// o/l //u total cost me.up/k/n o/l i// /n ikelu/.k/n sel/m/ s/u

/hununuk mel/nsunk/n pel//n/n i +oli// RS UNAIR //u iseu u/ i//

p.ouksi* e./s/.k/n pen/.uhn/ e.h//p sk/l/ p.ouksi9 i// o/l /p/ ihiun

/.i #o/l i// #e/p #o/l i// @/.i/el* +// +oli// RS UNAIR9 i//

o/ln/ i/mpilk/n /l/m /el e.iku:

#/el 4*11 #o/l i// +oli// RS UNAIR

No Kee./n/n Juml/h i// Rp? pe. #/hun

1 i// #e/p 1*45(*E05*035

2 i// @/.i/el 4*50F*000

Tta B,aa 1./9/.(11.0(5

D/.i /el 4*11 ike/hui /h;/ i// p.ouksi /n ikelu/.k/n oleh +oli// RS

UNAIRunuk menh/silk/n output pel//n/n /l/m s/u /hun //l/h sees/. Rp

1*4F4*311*035*

(. B,aa Sat$a" 3Unit Cost

i// s/u/n //u unit cost //l/h i// s/u/n /.i s/u uni output * Uni 7os

e./i men/i u/9 /iu unit cost normative /n unit cost actual * nitcost

normativeiun/k/n se//i /s/. pe.hiun/n /.i6*

/* nit Cost ormative

nit Cost ormative iun/k/n se//i /s/. pe.hiun/n /.i6* Rumus UB

No.m/i6 //l/h se//i e.iku:

UC Normative= TFC

Qkap+

TVC

Q Act

Kee./n/n :

#%B C Total !i*ed Cost 8 8 #o/l i// #e/p

k/pC /n/kn/ output /n i/.ek/n

#@B C Total +ariabel Cost 8 #o/l i// @/.i/el

A7C /n/kn/ output /n il//ni

9


11/13

+// +oli// RS UNAIR9ike/hui /.e p/sien unuk il//ni se/n/k 5544

p/sien pe. /hun pe.hiun/n suppl m/ksim/l // p// l/mpi./n?* Semen/./

/l/m ken///nn/9 p/sien /n il//ni //l/h se/n/k F000 p/sien pe.

/hun*#%B +oli// RS UNAIR //l/h sees/. Rp 1*45(*E05*035 /n #@B sees/.

Rp 4*50F*000

UB No.m/i6 C 1*45(*E05*035 4*50F*000

5544 F000

C Rp 52*01F9(E

/k/ unit cost normative p// +oli// RS UNAIR//l/h sees/. Rp 52*01F9(E*

nit cost ini iun/k/n se//i /s/. pe.hiun/n /.i6*

* nit Cost Actual

nit Cost Actual //l/h i// s/u/n output seen/.n/ sesu/i en/n uml/h

p/sien /n il//ni* nit Cost Actual ihiun en/n .umus:

UC Actual=TC

Q Actual

Jik/ ike/hui otal cost +oli// RS UNAIR //l/h sees/. Rp 2E4*233*4E$ /n

uml/h p/sien /n il//ni //l/h se/n/k 52E0 p/sien pe. /hun9 m/k/ /p/

ihiun unit cost actual +oli// RS UNAIR se//i e.iku:

UB A7u/l C 1*45E*205*0358F000C Rp 243*034

nit cost actual +oli// RS UNAIR //l/h Rp 243*034* Juml/h ini leih

es/. /.ip// unit cost normativek/.en/ uml/h p/sien /n il//ni leih

seiki/.ip// /.e* nit cost actual i/k oleh i/ik/n /s/. pe.hiun/n /.i6

k/.en/ uml/h p/sien /n il//ni /k/n sen/ni/s/ e.u/h*

Unsu. i// i//

Ka&,-,!a&, B,aa

Sk/l/ +.ouksi '/m/ +enun//n

%ie Bos

@/.i/el

Bos Di.e7 Bos Ini.e7 Bos Inesmen Bo

i// !/i Doke. 3F0*000*000 3F0*000*000 3F0*000*000

i// /i +e./;/ 24*000*000 24*000*000 24*000*000

i// h/is p/k/i non meis FE4*000 FE4*000 FE4*000

i// lis.ik 2*400*000 2*400*000 2*400*000

i// kon./k 7le/nin se.i7e E*500*000 E*500*000 E*500*000

i// /l/ meis h/is p/k/i 1*422*000 1*422*000 1*422*000

i// penusu/n pe./l//n meis 155*$F0*E15 155*$F0*E15 155*$F0*E15 155*$F0*E

i// penusu/n pe./l//n non meis 4*$5(*10( 4*$5(*10( 4*$5(*10( 4*$5(*1

+emelih/.//n /l/ 1*F00*000 1*F00*000 1*F00*000

10


12/13

i// penusu/n eun pe./;//n poli m// (05*1E5*111 (05*1E5*111 (05*1E5*111 (05*1E5*1

#O#A' 1*45E*205*035 4*50F*000 3EE*50F*000 1*0$4*205*035 1*0F5*$05*0

#O#A' BOS# 1*4F2*$11*035 1*4F2*$11*035

a. Per',t$"#a"Unit Cost

nit Cost //l/h h/./ /n h/.us i//.k/n pe. p/sien pe. h/.i ./;/ i ./;/

in/p /i/n poli m//* +// /i/n ini /k/n ihiun nit Cost Actual *

UB C #B8

C Rp 1*4F2*$11*035 8 F*000

C Rp 243*$E592

Dike/hui h/./ pe./;//n poli m// pe. h/.i i uni pe./;//n /n/k //l/h Rp243*$E592*

Kee./n/n:

UB C Uni Bos

#B C #o/l Bos /ku/l

C u/nii uml/hh/.i./;/in/p?

b. Per',t$"#a" BEP

#iik imp/s break even point ? //l/h seu/h iik im/n/ i// //u penelu/./n

/n pen/p//n //l/h seim/n sehin/ i/k e./p/ ke.ui/n //u keunun/n*

&+ /n /p/ ihiun /.i kee.sei//n // /n // /l/m penelii/n /iu

uml/h p/sien /n /p/ il//ni //. i// penelu/./n /n pen/p//n //l/h

seim/n*

A@B C @B8 Juml/h h/.i p/sien ./;/ in/p

C Rp 4*50F*0008F*000

C Rp $51

&+ C #%B8+-A@B?

C Rp 1*45E*205*0358 Rp 243*$E592900 - Rp $51?

C Rp F*000 h/.i ./;/

Kee./n/n:

A@B C Avera'e +ariabel Cost

@B C +ariabel Cost

&+ C &+ uni9 /l/m h/l ini uml/h p/sien

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#%B C Total !i*ed Cost

+ C "rice actual

?. Per',t$"#a" 4RR

#R : Total Revenue C +

C Rp F*000 F*000

C Rp 3F*000*000

Cost Recovery Rate 1? C #R8 #B? 100

C Rp 3F*000*0008 Rp 1*4F2*$11*035?

100

C 294F

Cost Recovery Rate 2? C #R8 #B? 100

C Rp 3F*000*0008 Rp 1*4F2*$11*035?

100

C 294F

Keu/ BRR p// +oli // RS UNAIR en/n u/ /.i6 /n e.e/

menunukk/n /h;/ BRR 1C 11(F9$4 /.in/ su/h /p/ menuupi i// /n

ikelu/.k/n sees/. 11(49$4* Se/nk/n BRR 2C E35902 /.in/ su/h /p/

menuupi i// /n ikelu/.k/n sees/. E35902*

12

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