Measurement Guidance of The Quality Cost of Hospital Services

Sunardi; Aprianto; M. Rezky Septiyadi; Wingki Sapta Dewa

doi:10.35568/abdimas.v8i1.5781

Authors

Sunardi Accounting Study Program, Faculty of Economics and Business, UM Palembang, Palembang, Indonesia
Aprianto Accounting Study Program, Faculty of Economics and Business, UM Palembang, Palembang, Indonesia
M. Rezky Septiyadi Accounting Study Program, Faculty of Economics and Business, UM Palembang, Palembang, Indonesia
Wingki Sapta Dewa Accounting Study Program, Faculty of Economics and Business, UM Palembang, Palembang, Indonesia

DOI:

https://doi.org/10.35568/abdimas.v8i1.5781

Keywords:

Prevention Cost, Appraisal Cost, Failure Cost, Quality Cost

Abstract

Assistance in measuring the cost of quality of hospital services is essential to find out how much quality of service is provided and the costs incurred, so that efficiency and patient safety are guaranteed. Elements of quality cost include: prevention costs, assessment costs, internal failure costs, and external failure costs. This activity was carried out at Muhammadiyah Hospital in Palembang. The calculation of quality costs had not been calculated, the expenditure for quality cost elements had been carried out by the finance department. The result of this assistance is the availability of quality cost measurement instruments to evaluate the quality of service and costs incurred so that in the end it can be realized that the higher the quality of service, the lower the costs incurred. Conclusion: this instrument can be used as an early warning system in quality cost expenditures in addition it can be used as evaluation material every month and year so that hospitals can grow and develop consistently

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References

Assistance in measuring the cost of quality of hospital services is essential to find out how much quality of service is provided and the costs incurred, so that efficiency and patient safety are guaranteed. Elements of quality cost include: prevention costs, assessment costs, internal failure costs, and external failure costs. This activity was carried out at Muhammadiyah Hospital in Palembang. The calculation of quality costs had not been calculated, the expenditure for quality cost elements had been carried out by the finance department. The result of this assistance is the availability of quality cost measurement instruments to evaluate the quality of service and costs incurred so that in the end it can be realized that the higher the quality of service, the lower the costs incurred. Conclusion: this instrument can be used as an early warning system in quality cost expenditures in addition it can be used as evaluation material every month and year so that hospitals can grow and develop consistently