Costs Analysis for Pathology Clinic Services at “RSK” District Hospital in Central Java Province, Indonesia

\nThe local government-owned hospital, “RSK”, in the northern region of Central Java Province, is expected to propose a new clinical tariff for pathology clinic services urgently. A more accurate calculation method is necessary because the current process of determining hospital service costs lacks a broader cost analysis. This is particularly important for pathology clinics, which are not just a part of the hospital’s services but are essential for diagnosing illnesses and determining the risk and prognosis of diseases. Therefore, this research aimed to form part of the broader cost analysis for “RSK” hospitals. The secondary data collected were investment, operational, and maintenance costs and other relevant input and output data. The cost analysis adopted a modified double distribution or step-down method, which used two distributions of costs. Firstly, an indirect cost was distributed to direct costs, followed by a second distribution to direct costs. Finally, laboratory consumables costs were added to the final distribution results. The analysis results showed that there were 54 types of services, with unit costs (UC) of pathology clinic services ranging from IDR 46.566 (USD 2.95) to IDR 406,220 (USD 25.71). However, hospital management was expected to prepare a new hospital tariff for the local government. Several factors that needed to be considered for new hospital rates included UC, government subsidies, Ina-CBG (Indonesia-Case Based Groups) rates from BPJS, competitive hospital tariff, and the community’s ability to pay.\n