WORKSHOP UNIT COST ANALYSIS

Lampiran 2. Perhitungan tarif pemeriksaan FT4

Kontrol FT4 dilakukan tiap running pasien, jumlah kontrol 1
Kalibrasi FT4 dilakukan tiap 14 hari sekali, jumlah standar 3

50 tes/bln A. Microcosting: instrument run of 50 reportable test FT4

Misal biaya tenaga laboratorium gaji = 1,5juta : (6jam x 25hr) = Rp. 1.000,00 per jam
Kontrol/bulan Waktu (menit)

=25hrx1= 25 kontrol Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan)

Mempersiapkan reagen (5menitx25hari)
Kalibrator/bulan Mempersiapkan alat (15menitx25hari)
=2hrx3= 6 kalibrator Mempersiapkan komputer/lembar kerja (10menitx25hari)
Dokumentasi hasil/QC/perawatan (10menitx25hari)
Units/bulan Membersihkan (10menitx25hari)
= 50 tes + 25 kontrol + 6 kalibrator = 81 units Total direct labor (dalam jam)

Jumlah pasien per hari Direct supplies Harga Total

= 50 tes : 25 hari = 2 Reagen dan kontrol (Rp 3.520.000,00/60 tes)
Vacuette plain 4ml (Rp 268.400,00/100unit)
Handscoon (Rp 32.670,00/100unit)
Pastik (Rp 33.000,00/100unit)
Masker (Rp 48.000,00/50unit)
Hibiscrup (Rp 1.694.000,00/1lt,@1ml/test)
Tip disposibel (Rp 121.000,00/1000unit)
Sampel cup disposibel (Rp 2.034.340,00/5000unit)
Direct supplies
Total direct cost (total direct supplies + total direct labor)

Cost per reportable results (Total direct cost/Reportable results)

 Testing efficiency (Reportable patient results/Tests x 100%)

60 tes/bln B. Microcosting: instrument run of 60 reportable tests Waktu (menit)

Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan)
Mempersiapkan reagen (5menitx25hari)
Kontrol/bulan
=25hrx1= 25 kontrol Mempersiapkan alat (15menitx25hari)
Mempersiapkan komputer/lembar kerja (10menitx25hari)
Kalibrator/bulan Dokumentasi hasil/QC/perawatan (10menitx25hari)
=2hrx3= 6 kalibrator Membersihkan (10menitx25hari)
Total direct labor (dalam jam)
Units/bulan
= 60 tes + 25 kontrol + 6 kalibrator = 91 units Direct supplies Harga Total
Reagen dan kontrol (Rp 3.520.000,00/60 tes)

Jumlah pasien per hari Vacuette plain 4ml (Rp 268.400,00/100unit)

= 60 tes : 25 hari = 2,4 Handscoon (Rp 32.670,00/100unit)
Pastik (Rp 33.000,00/100unit)
Masker (Rp 48.000,00/50unit)
Hibiscrup (Rp 1.694.000,00/1lt,@1ml/test)
Tip disposibel (Rp 121.000,00/1000unit)
Sample cup disposibel (Rp 2.034.340,00/5000unit)
Direct supplies
Total direct cost (total direct supplies + total direct labor)

Cost per reportable results (Total direct cost/Reportable results)

Testing efficiency (Reportable patient results/Tests x 100%)

70 tes/bln C. Microcosting: instrument run of 70 reportable tests Waktu (menit)
Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan)
Kontrol/bulan Mempersiapkan reagen (5menitx25hari)
=25hrx1= 25 kontrol Mempersiapkan alat (15menitx25hari)
Mempersiapkan komputer/lembar kerja (10menitx25hari)
Kalibrator/bulan Dokumentasi hasil/QC/perawatan (10menitx25hari)
=2hrx3= 6 kalibrator Membersihkan (10menitx25hari)
Total direct labor
Units/bulan
= 70 tes + 25 kontrol + 6 kalibrator = 101 unit Direct supplies Harga Total
Reagen dan kontrol (Rp 3.520.000,00/60 tes)

Jumlah pasien per hari Vacuette plain 4ml (Rp 268.400,00/100unit)

Handscoon (Rp 32.670,00/100unit)
= 70 tes : 25 hari = 2,8
Pastik (Rp 33.000,00/100unit)

Masker (Rp 48.000,00/50unit)

Hibiscrup (Rp 1.694.000,00/1lt,@1ml/test)
Tip disposibel (Rp 121.000,00/1000unit)
Sample cup disposibel (Rp 2.034.340,00/5000unit)
Direct supplies
Total direct cost (total direct supplies + total direct labor)

Cost per reportable results (Total direct cost/Reportable results)

Testing efficiency (Reportable patient results/Tests)

D. Biaya tambahan : biaya untuk > 1 tes Harga Total

Reagen dan kontrol (Rp 3.520.000,00/60 tes)
Tip disposibel (Rp 121.000,00/1000unit)
Sample cup disposibel (Rp 2.034.340,00/5000unit)
Total

E. Fully loaded cost (menggunakan 60 tes/bln)

Direct cost (dari CPRR)
Indirect cost (10% dari direct cost)
Jasa sarana dan pelayanan (20% direct cost)
Fully loaded cost (direct cost + indirect cost + JS + JP)

F. Batas Kontribusi (biaya keseluruhan - fully loaded cost)

Biaya keseluruhan (fully loaded cost + 10% mark up) (biaya tes pada daftar harga)
Fully loaded cost (direct cost + indirect cost + JS + JP)

Batas kontribusi

G. Harga saat ini (kelas III)

 Direct labor

Hari Jumlah pasien per bulan Total Menit Biaya

0
0
0
0
0
0
0 Rp0.00

Jumlah/Isi Unit costs Units Biaya

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Hari Jumlah pasien per bulan Total Menit Biaya

0
0
0
0
0
0
0 Rp0.00

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results
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0
0
0
0
0
0
0 Rp0.00

Jumlah/Isi Unit cost Units Biaya

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results
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Rp103,000
 WORKSHOP UNIT COST ANALYSIS

Lampiran 2. Perhitungan tarif pemeriksaan FT4

Kontrol FT4 dilakukan tiap running pasien, jumlah kontrol 1
Kalibrasi FT4 dilakukan tiap 14 hari sekali, jumlah standar 3

50 tes/bln A. Microcosting: instrument run of 60 reportable test FT4

Misal biaya tenaga laboratorium gaji = 1,5juta : (6jam x 25hr) = Rp. 1.000,00 per jam
Kontrol/bulan Waktu (menit)

=25hrx1= 25 kontrol Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan) 15

Mempersiapkan reagen (5menitx25hari) 5
Kalibrator/bulan Mempersiapkan alat (15menitx25hari) 15
=2hrx3= 6 kalibrator Mempersiapkan komputer/lembar kerja (10menitx25hari) 10
Dokumentasi hasil/QC/perawatan (10menitx25hari) 10
Units/bulan Membersihkan (10menitx25hari) 10
= 50 tes + 25 kontrol + 6 kalibrator = 81 units Total direct labor (dalam jam)

Jumlah pasien per hari Direct supplies Harga Total

= 50 tes : 25 hari = 2 Reagen dan kontrol (Rp 3.520.000,00/60 tes) Rp3,520,000.00
Vacuette plain 4ml (Rp 268.400,00/100unit) Rp268,400.00
Handscoon (Rp 32.670,00/100unit) Rp32,670.00
Pastik (Rp 33.000,00/100unit) Rp33,000.00
Masker (Rp 48.000,00/50unit) Rp48,000.00
Hibiscrup (Rp 1.694.000,00/1lt,@1ml/test) Rp1,694,000.00
Tip disposibel (Rp 121.000,00/1000unit) Rp121,000.00
Sampel cup disposibel (Rp 2.034.340,00/5000unit) Rp2,034,340.00
Direct supplies
Total direct cost (total direct supplies + total direct labor)

Cost per reportable results (Total direct cost/Reportable results)

 Testing efficiency (Reportable patient results/Tests x 100%)

60 tes/bln B. Microcosting: instrument run of 60 reportable tests Waktu (menit)

Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan) 15
Mempersiapkan reagen (5menitx25hari) 5
Kontrol/bulan
=25hrx1= 25 kontrol Mempersiapkan alat (15menitx25hari) 15
Mempersiapkan komputer/lembar kerja (10menitx25hari) 10
Kalibrator/bulan Dokumentasi hasil/QC/perawatan (10menitx25hari) 10
=2hrx3= 6 kalibrator Membersihkan (10menitx25hari) 10
Total direct labor (dalam jam)
Units/bulan
= 60 tes + 25 kontrol + 6 kalibrator = 91 units Direct supplies Harga Total
Reagen dan kontrol (Rp 3.520.000,00/60 tes) Rp3,520,000.00

Jumlah pasien per hari Vacuette plain 4ml (Rp 268.400,00/100unit) Rp268,400.00
= 60 tes : 25 hari = 2,4 Handscoon (Rp 32.670,00/100unit) Rp32,670.00
Pastik (Rp 33.000,00/100unit) Rp33,000.00
Masker (Rp 48.000,00/50unit) Rp48,000.00
Hibiscrup (Rp 1.694.000,00/1lt,@1ml/test) Rp1,694,000.00
Tip disposibel (Rp 121.000,00/1000unit) Rp121,000.00
Sample cup disposibel (Rp 2.034.340,00/5000unit) Rp2,034,340.00
Direct supplies
Total direct cost (total direct supplies + total direct labor)

Cost per reportable results (Total direct cost/Reportable results)

Testing efficiency (Reportable patient results/Tests x 100%)

70 tes/bln C. Microcosting: instrument run of 70 reportable tests Waktu (menit)
Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan)
Kontrol/bulan Mempersiapkan reagen (5menitx25hari)
=25hrx1= 25 kontrol Mempersiapkan alat (15menitx25hari)
Mempersiapkan komputer/lembar kerja (10menitx25hari)
Kalibrator/bulan Dokumentasi hasil/QC/perawatan (10menitx25hari)
=2hrx3= 6 kalibrator Membersihkan (10menitx25hari)
Total direct labor
Units/bulan
= 70 tes + 25 kontrol + 6 kalibrator = 101 unit Direct supplies Harga Total
Reagen dan kontrol (Rp 3.520.000,00/60 tes) Rp3,520,000.00

Jumlah pasien per hari Vacuette plain 4ml (Rp 268.400,00/100unit) Rp268,400.00
Handscoon (Rp 32.670,00/100unit) Rp32,670.00
= 70 tes : 25 hari = 2,8
Pastik (Rp 33.000,00/100unit) Rp33,000.00

Masker (Rp 48.000,00/50unit) Rp48,000.00

Hibiscrup (Rp 1.694.000,00/1lt,@1ml/test) Rp1,694,000.00
Tip disposibel (Rp 121.000,00/1000unit) Rp121,000.00
Sample cup disposibel (Rp 2.034.340,00/5000unit) Rp2,034,340.00
Direct supplies
Total direct cost (total direct supplies + total direct labor)

Cost per reportable results (Total direct cost/Reportable results)

Testing efficiency (Reportable patient results/Tests)

D. Biaya tambahan : biaya untuk > 1 tes Harga Total

Reagen dan kontrol (Rp 3.520.000,00/60 tes) Rp3,520,000.00
Tip disposibel (Rp 121.000,00/1000unit) Rp121,000.00
Sample cup disposibel (Rp 2.034.340,00/5000unit) Rp2,034,340.00
Total

E. Fully loaded cost (menggunakan 60 tes/bln)

Direct cost (dari CPRR)
Indirect cost (10% dari direct cost)
Jasa sarana dan pelayanan (20% direct cost)
Fully loaded cost (direct cost + indirect cost + JS + JP)

F. Batas Kontribusi (biaya keseluruhan - fully loaded cost)

Biaya keseluruhan (fully loaded cost + 10% mark up) (biaya tes pada daftar harga)
Fully loaded cost (direct cost + indirect cost + JS + JP)

Batas kontribusi

G. Harga saat ini (kelas III)

 Direct labor

Hari Jumlah pasien per bulan Total Menit Biaya

25 50 18,750
25 50 125
25 50 375
25 50 250
25 50 250
25 50 250
20,000 Rp333,333.33

Jumlah/Isi Unit costs Units Biaya

60 Rp58,666.67 81 Rp4,752,000.00
100 Rp2,684.00 50 Rp134,200.00
100 Rp326.70 50 Rp16,335.00
100 Rp330.00 50 Rp16,500.00
50 Rp960.00 50 Rp48,000.00
1000 Rp1,694.00 81 Rp137,214.00
1000 Rp121.00 81 Rp9,801.00
5000 Rp406.87 81 Rp32,956.31
Rp5,147,006.31
Rp5,480,339.64

Total direct cost Reportable CPRR

Rp5,480,339.64 results
50 Rp109,606.79
 Reportable results Tests
50 81 62%

Hari Jumlah pasien per bulan Total Menit Biaya

25 60 22500
25 60 125
25 60 375
25 60 250
25 60 250
25 60 250
23750 Rp395,833.33

Jumlah/Isi Unit cost Units Biaya

60 Rp58,666.67 91 Rp5,338,666.67

100 Rp2,684.00 60 Rp161,040.00

100 Rp326.70 60 Rp19,602.00
100 Rp330.00 60 Rp19,800.00
50 Rp960.00 70 Rp67,200.00
1000 Rp1,694.00 91 Rp154,154.00
1000 Rp121.00 91 Rp11,011.00
5000 Rp406.87 91 Rp37,024.99
Rp5,808,498.65
Rp6,204,331.99

Total direct cost Reportable CPRR

results
Rp6,204,331.99 60 Rp103,405.53

Reportable results Tests

60 91 66%
Hari Jumlah pasien per bulan Total Menit Biaya
0
0
0
0
0
0
0 Rp0.00

Jumlah/Isi Unit cost Units Biaya

60 Rp58,666.67 101 Rp5,925,333.33

100 Rp2,684.00 70 Rp187,880.00

100 Rp326.70 70 Rp22,869.00

100 Rp330.00 70 Rp23,100.00

50 Rp960.00 25 Rp24,000.00

1000 Rp1,694.00 101 Rp171,094.00

1000 Rp121.00 101 Rp12,221.00
5000 Rp406.87 101 Rp41,093.67
Rp6,407,591.00
Rp6,407,591.00

Total direct cost Reportable CPRR

results
Rp6,407,591.00 70 Rp91,537.01

Reportable results Tests

70 101 69%

Jumlah/Isi Units Biaya

60 1 Rp58,666.67
1000 1 Rp121.00
5000 1 Rp406.87
Rp59,194.53

Biaya
Rp103,405.53
Rp10,340.55
Rp20,681.11
Rp113,746.09

Rp125,120.70
Rp113,746.09
Rp11,374.61

Rp103,000