COST ANALYSIS OF PHACOEMULSIFICATION ACTION USING THE ACTIVITY-BASED COSTING METHOD BASED ON THE CLINICAL PATHWAY AT MATA PRIMA VISION SPECIAL HOSPITAL, MEDAN
Published:
2026-10-19Downloads
Abstract
Phacoemulsification is the main surgical procedure for cataract treatment, but its resource requirements require accurate cost calculation to support hospital financial sustainability and service efficiency. This study aimed to analyze the unit cost of a standard phacoemulsification episode based on the clinical pathway using the Activity-Based Costing (ABC) method and to compare the resulting cost with hospital billing and INA-CBG’s tariffs at Prima Vision Eye Hospital, Medan. A quantitative comparative study with a retrospective approach was conducted using hospital clinical pathway, financial, operational, pharmaceutical, and service documents for the January–November 2025 period. Cost extraction sheets were used to identify activities, direct and indirect costs, and relevant cost drivers. The analysis was descriptive and comparative using nominal differences, percentages, and Cost Recovery Rate (CRR). A total of 1,194 phacoemulsification cases were identified. The ABC unit cost for one standard episode was IDR 5,979,694, consisting of 91.5% direct costs and 8.5% indirect costs. The average hospital billing was IDR 11,960,057, while the INA-CBG’s tariff was IDR 7,351,600. The INA-CBG’s tariff exceeded the ABC unit cost by IDR 1,371,906 (22.9%), with a CRR of 122.9%. ABC-based costing combined with clinical pathway provides a more detailed basis for cost control and rational tariff management.
Keywords:
Activity-Based Costing cataract clinical pathway phacoemulsification unit cost.References
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