IMPLEMENTASI MODEL ABC PADA RUMAH SAKIT DENGAN MENGGUNAKAN METODE QFD DAN BENCHMARKING: CONTOH DESAIN

Abstract

This research applied quality function deployment method and benchmarking to find out
customer needs (a hospital) in term of problems relating with ABC based-cost
information system (ABC system) in a hospital. QFD and benchmarking approach was
used to yield an ABC model based on technical response which is identified from VOC
(voice of customer) analysis. Collected information is not only for determining accurate
product cost but it is also useful for operational strategic related with process
improvement, product design and performance measurement.
First step is to identify customer needs (a hospital) toward activity based information
system (ABC system). Next step is to determine customer needs’ priorities based on the
collected questionnaire. Best activity is found after constructing matrix of a technical
response from a hospital against customer needs. Further step is to do competitor’s
benchmarking analysis to obtain hospital condition against its competitor. This
information will be useful for making an improvement plan toward its own current
activity based-information system.
Analysis result shows that customer needs toward ABC model is detail cost information
per patient for administration item. Meanwhile, technical response considered by
hospital to have high sensitivity toward ABC model is labor cost, special treatment cost,
material cost (medicines), laboratory services, material cost for treatment