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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 Kontrol/bulan =25hrx1= 25 kontrol Kalibrator/bulan =2hrx3= 6 kalibrator
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 Waktu (menit) Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan) Mempersiapkan reagen (5menitx25hari) Mempersiapkan alat (15menitx25hari) 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 = 50 tes : 25 hari = 2
Direct supplies 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)
Harga Total
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)
Kontrol/bulan
Mempersiapkan reagen (5menitx25hari)
=25hrx1= 25 kontrol
Mempersiapkan alat (15menitx25hari) Mempersiapkan komputer/lembar kerja (10menitx25hari)
Kalibrator/bulan =2hrx3= 6 kalibrator
Dokumentasi hasil/QC/perawatan (10menitx25hari) Membersihkan (10menitx25hari) Total direct labor (dalam jam)
Units/bulan = 60 tes + 25 kontrol + 6 kalibrator = 91 units Direct supplies Reagen dan kontrol (Rp 3.520.000,00/60 tes)
Jumlah pasien per hari = 60 tes : 25 hari = 2,4
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) 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%)
Harga Total
70 tes/bln
C. Microcosting: instrument run of 70 reportable tests
Waktu (menit)
Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan)
Kontrol/bulan =25hrx1= 25 kontrol Kalibrator/bulan =2hrx3= 6 kalibrator
Mempersiapkan reagen (5menitx25hari) Mempersiapkan alat (15menitx25hari) Mempersiapkan komputer/lembar kerja (10menitx25hari) Dokumentasi hasil/QC/perawatan (10menitx25hari) 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 = 70 tes : 25 hari = 2,8
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) 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 Reagen dan kontrol (Rp 3.520.000,00/60 tes)
Harga Total
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 Jumlah/Isi
Unit costs #DIV/0!
Units
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Rp0.00 Biaya #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total direct cost #DIV/0!
Reportable results
CPRR #DIV/0!
Reportable results
Tests #DIV/0!
Hari
Jumlah pasien per bulan
Total Menit
Biaya
0 0 0 0 0 0 0 Jumlah/Isi
Unit cost #DIV/0!
Units
Rp0.00 Biaya #DIV/0!
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Reportable results
CPRR #DIV/0!
Tests #DIV/0!
Hari
Jumlah pasien per bulan
Total Menit
Biaya
0 0 0 0 0 0
Jumlah/Isi
Unit cost
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Biaya
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Reportable results
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CPRR #DIV/0!
Tests #DIV/0!
Jumlah/Isi
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#DIV/0!
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#DIV/0! #DIV/0! Biaya #DIV/0!
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#DIV/0! #DIV/0! #DIV/0!
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 Kontrol/bulan =25hrx1= 25 kontrol Kalibrator/bulan =2hrx3= 6 kalibrator
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 Waktu (menit) Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan)
15
Mempersiapkan reagen (5menitx25hari) Mempersiapkan alat (15menitx25hari)
5 15
Mempersiapkan komputer/lembar kerja (10menitx25hari)
10
Dokumentasi hasil/QC/perawatan (10menitx25hari)
10
Units/bulan
Membersihkan (10menitx25hari) = 50 tes + 25 kontrol + 6 kalibrator = 81 units Total direct labor (dalam jam)
10
Jumlah pasien per hari
Direct supplies Reagen dan kontrol (Rp 3.520.000,00/60 tes)
Harga Total Rp3,520,000.00
Vacuette plain 4ml (Rp 268.400,00/100unit) Handscoon (Rp 32.670,00/100unit) Pastik (Rp 33.000,00/100unit)
Rp268,400.00 Rp32,670.00 Rp33,000.00
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)
Rp48,000.00 Rp1,694,000.00 Rp121,000.00 Rp2,034,340.00
= 50 tes : 25 hari = 2
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%)
B. Microcosting: instrument run of 60 reportable tests
Waktu (menit)
Mempersiapkan spesimen (@15 menitxjumlah pasien per bulan)
15
Kontrol/bulan
Mempersiapkan reagen (5menitx25hari)
5
=25hrx1= 25 kontrol
Mempersiapkan alat (15menitx25hari)
15
Mempersiapkan komputer/lembar kerja (10menitx25hari)
10
Dokumentasi hasil/QC/perawatan (10menitx25hari) Membersihkan (10menitx25hari) Total direct labor (dalam jam)
10 10
60 tes/bln
Kalibrator/bulan =2hrx3= 6 kalibrator
Units/bulan = 60 tes + 25 kontrol + 6 kalibrator = 91 units Direct supplies Jumlah pasien per hari = 60 tes : 25 hari = 2,4
Reagen dan kontrol (Rp 3.520.000,00/60 tes)
Harga Total Rp3,520,000.00
Vacuette plain 4ml (Rp 268.400,00/100unit) Handscoon (Rp 32.670,00/100unit) Pastik (Rp 33.000,00/100unit)
Rp268,400.00 Rp32,670.00 Rp33,000.00
Masker (Rp 48.000,00/50unit)
Rp48,000.00
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)
Rp1,694,000.00 Rp121,000.00 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 =25hrx1= 25 kontrol Kalibrator/bulan =2hrx3= 6 kalibrator
Mempersiapkan reagen (5menitx25hari) Mempersiapkan alat (15menitx25hari) Mempersiapkan komputer/lembar kerja (10menitx25hari) Dokumentasi hasil/QC/perawatan (10menitx25hari) Membersihkan (10menitx25hari) Total direct labor
Units/bulan = 70 tes + 25 kontrol + 6 kalibrator = 101 unit Direct supplies Jumlah pasien per hari = 70 tes : 25 hari = 2,8
Harga Total
Reagen dan kontrol (Rp 3.520.000,00/60 tes)
Rp3,520,000.00
Vacuette plain 4ml (Rp 268.400,00/100unit) Handscoon (Rp 32.670,00/100unit)
Rp268,400.00 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) Tip disposibel (Rp 121.000,00/1000unit)
Rp1,694,000.00 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
25
50
18,750
25 25
50 50
125 375
25
50
250
25
50
250
25
50
Jumlah/Isi 60
Unit costs Rp58,666.67
Units 81
Biaya Rp4,752,000.00
100 100 100
Rp2,684.00 Rp326.70 Rp330.00 Rp960.00 Rp1,694.00 Rp121.00 Rp406.87
50 50 50 50 81 81 81
Rp134,200.00 Rp16,335.00 Rp16,500.00 Rp48,000.00 Rp137,214.00 Rp9,801.00 Rp32,956.31
50 1000 1000 5000
Total Menit
Biaya
250 20,000 Rp333,333.33
Rp5,147,006.31 Rp5,480,339.64 Total direct cost Rp5,480,339.64
Reportable results 50
CPRR Rp109,606.79
Reportable results 50
Tests 81
62%
Hari
Jumlah pasien per bulan
Total Menit
Biaya
25
60
22500
25
60
125
25
60
375
25
60
250
25 25
60 60
250 250 23750
Rp395,833.33
Jumlah/Isi 60
Unit cost Rp58,666.67
Units 91
Biaya Rp5,338,666.67
100 100 100
Rp2,684.00
60
Rp161,040.00
Rp326.70 Rp330.00 Rp960.00
60 60 70
Rp19,602.00 Rp19,800.00 Rp67,200.00
Rp1,694.00
91
Rp154,154.00
Rp121.00 Rp406.87
91 91
Rp11,011.00 Rp37,024.99
50 1000 1000 5000
Rp5,808,498.65 Rp6,204,331.99 Total direct cost Rp6,204,331.99
Reportable results 60
Reportable results
Tests
60
91
CPRR Rp103,405.53
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
100 100
Rp2,684.00 Rp326.70
70 70
Rp187,880.00 Rp22,869.00
100
Rp330.00
70
Rp23,100.00
50
Rp960.00
25
Rp24,000.00
1000 1000
Rp1,694.00
101
Rp171,094.00
Rp121.00
101
Rp12,221.00
5000
Rp406.87
101
Rp41,093.67 Rp6,407,591.00 Rp6,407,591.00
Total direct cost Rp6,407,591.00
Reportable results 70
CPRR
Reportable results
Tests
70
101
69%
Jumlah/Isi
Units
Biaya
60
1
Rp58,666.67
Rp91,537.01
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
