Open AccessPENETAPAN PUSAT PERTANGGUNGJAWABAN UNIT-UNIT PENDAPATAN PADA BISNIS RUMAH SAKIT
Author(s) -
Widarto Widarto
Publication year - 2014
Publication title -
el muhasaba: jurnal akuntansi/el muhasaba : jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2442-8922
pISSN - 2086-1249
DOI - 10.18860/em.v5i1.2837
Subject(s) - laundry , revenue , unit (ring theory) , profit center , business , pharmacy , net profit , profit (economics) , medicine , operations management , nursing , engineering , finance , waste management , economics , mathematics , mathematics education , microeconomics
Title: [The Determination of Responsibility Center of Revenue Units on Hospital Business] The purpose of starting a business is the goal of economic and social objectives. In the economic profit goals into measurement tools are easy to do. To measure the success of the hospital business is supported by profit income units, so the determination of income units will be important in determining the responsibility center of management. By that way the hospital business and the number of units of income are so complexity, the hospital management to collect revenue from sources Outpatient, Inpatient, Support Unit and also others. Income units that occur in outpatient covering the ER, Poly and specialists, delivery room, operating room and physiotherapy. While there are general in inpatient wards, maternal ward, pediatric ward, ICU, NICU and ICCU. In the supporting unit no pharmacy, laboratory, radiology, laundry, sterileyzation and hem dialysis. Other units there are cafeterias, parking lots and incinerators.