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]
Document Type
Article
Publication Date
1-1-2020
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.
Keywords
Cost containment, Cost variance, Hospital, Operational audit
Divisions
fac_med
Publication Title
Utopia y Praxis Latinoamericana
Volume
25
Issue
Ext. 2
Publisher
Universidad del Zulia