Penerapan Manajemen Biaya untuk Pengelolaan Sumber Daya

Irfan Nurahmadi Harish, Dwi Hartanti

Abstract


This study aims to analyse the capacity and costs of resources that have been sacrificed by a hospital to produce services. Qualitative and case study approaches were used in research with primary data collected directly from hospital and analysed with content analysis. Results of study indicate that resource productivity of the hospital radiology unit is very low, indicated by high amount of idle capacity. This causes the profitability obtained to be suboptimal.


Abstrak

Penelitian ini bertujuan untuk menganalisis kapasitas sumber daya serta biaya yang telah dikorbankan perusahaan untuk menghasilkan layanannya. Pendekatan studi kasus dan kualitatif digunakan dalam penelitian dengan data primer yang dikumpulkan langsung dari sebuah rumah sakit serta dianalisa dengan analisis konten. Hasil penelitian ini menunjukkan produktivitas sumber daya instalasi radiologi rumah sakit sangat rendah, ditunjukkan dengan tingginya jumlah kapasitas idle dari sumber dayanya. Hal tersebut mengakibatkan profitabilitas yang diperoleh rumah sakit kurang optimal.


Keywords


Manajemen Biaya Kapasitas; Model Kapasitas CAM-I; Teori Kemampuan Dinamis

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DOI: http://dx.doi.org/10.33795/jraam.v5i1.009

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