Cost variance of health services at PHC hospital, Surabaya, Indonesia: Operational audit [Variación de costos de los servicios de salud en el hospital de APS, Surabaya, Indonesia: Aplicación de auditoria operacional]

Rochmah, Thinni Nurul and Sutikno, Antonius Edwin and Dahlui, Maznah and Qomaruddin, Mochammad Bagus and Ernawaty, - (2020) Cost variance of health services at PHC hospital, Surabaya, Indonesia: Operational audit [Variación de costos de los servicios de salud en el hospital de APS, Surabaya, Indonesia: Aplicación de auditoria operacional]. Utopia y Praxis Latinoamericana, 25 (Ext. 2). pp. 13-23. ISSN 1316-5216

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Abstract

The operational audit uses to explain cost variances that occurred in the delivery of healthcare services to inpatients utilizing the BPJS. This study aimed to identify cost variance between actual cost and set tariff for inpatients management of chronic ischemic heart disease, cerebral stroke, final-stage of renal disease, and diabetes mellitus type-2. This study had shown that cost containment via cost monitoring and cost management could be obtained. Variance cost of managing some diseases is unavoidable due to the unique patient's characteristics and different costing methods. Steps could be taken up to ensure the operations are performed effectively and efficiently. © 2020, Universidad del Zulia. All rights reserved.

Item Type: Article
Uncontrolled Keywords: Cost containment; Cost variance; Hospital; Operational audit
Subjects: R Medicine
Divisions: Faculty of Medicine
Depositing User: Ms. Juhaida Abd Rahim
Date Deposited: 05 Aug 2020 03:37
Last Modified: 05 Aug 2020 03:37
URI: http://eprints.um.edu.my/id/eprint/25250

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