Calculation of Sectio Caesarea Procedure Cost with TDABC Method and Comparison with BPJS Claim Rates at Hospital X

This study aims to compare the calculation of medical procedure costs using the Time Driven Activity Based Costing (TDABC) method with the claim rates set by BPJS Class 3 for type D hospitals. The calculation results using the TDABC method show a total cost of IDR 2,123,438.87, which includes all activities carried out during the medical procedure, from the preparation stage, surgery, to post-surgery. On the other hand, the BPJS Class 3 claim for similar services is IDR 4,567,700.00, which is higher than the TDABC calculation results. This significant difference indicates a discrepancy between the costs calculated by the hospital and the claims paid by BPJS. Although BPJS claims include administrative costs, overhead, and other factors, the TDABC method provides a more accurate picture of operational costs based on the time and resource capacity used in medical procedures. These findings provide important insights into hospital operational cost management and how to adjust service rates to cost realities more efficiently and transparently.