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Activity-based costing (ABC) is an accounting method that identifies and assigns costs to overhead activities. It provides more accurate information about cost so that the hospital can boost its financial efficiency and efficacy as stated in their strategic planning. Laboratoryisoneofthebusiestunitswhich has a big role for doctors in diagnostic procedures. This study aimed to elaborate the regulation and to examine the unit cost of laboratory services atNaili DBS Hospital in 2017 using the ABC method. This research was a mixed method study carried out in 2018. First, it was conducted by interviewing five informants regarding the hospital’s unit cost regulation and then by calculating laboratory services’ unit costs based on the ABC method. The qualitative study showed that Naili DBS Hospital determines their unit cost using traditional accounting system which has no control over their resource usage. On the other hand, the quantitative study showed that unit cost of routine blood count and clotting & bleeding time examinations were overcosted (by Rp45.389 and Rp33.904, respectively) and random blood sugar is undercosted (by Rp33.904). This study suggests that Naili DBS Hospital should evaluate their laboratory services’ unit cost, review the use of their resources, and hold training about the ABC method.

Unit Cost Analysis of Laboratory Services in Naili DBS Hospital in 2007 Using Activity Based Costing (ABC) Method