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Abstract
This study aims to analyse the capacity and costs of resources that have been sacrificed by a hospital to produce services. Qualitative and case study approaches were used in research with primary data collected directly from hospital and analysed with content analysis. Results of study indicate that resource productivity of the hospital radiology unit is very low, indicated by high amount of idle capacity. This causes the profitability obtained to be suboptimal.
Abstrak
Penelitian ini bertujuan untuk menganalisis kapasitas sumber daya serta biaya yang telah dikorbankan perusahaan untuk menghasilkan layanannya. Pendekatan studi kasus dan kualitatif digunakan dalam penelitian dengan data primer yang dikumpulkan langsung dari sebuah rumah sakit serta dianalisa dengan analisis konten. Hasil penelitian ini menunjukkan produktivitas sumber daya instalasi radiologi rumah sakit sangat rendah, ditunjukkan dengan tingginya jumlah kapasitas idle dari sumber dayanya. Hal tersebut mengakibatkan profitabilitas yang diperoleh rumah sakit kurang optimal.
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Copyright (c) 2023 Irfan Nurahmadi Harish, Dwi Hartanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Huefner RJ, Largay III JA. Identifying revenue opportunities via capacity analysis. J Revenue Pricing Manag 2013;12:305–12. doi:10.1057/rpm.2013.4.
- Huefner RJ. A Guide to Integrating Revenue Management and Capacity Analysis. Manag Account Q 2011;13:40–6.
- Huefner RJ. Incorporating Revenue Management into Management Accounting Courses. J High Educ Theory Pract 2015;15:32–6.
- Dagdeviren H. Structural constraints and excess capacity: an international comparison of manufacturing firms. Dev Policy Rev 2016;34:623–41. doi:10.1111/dpr.12168.
- Yalçinsoy A, Zincirkiran M, Tiftik H. Approach of Capacity Planning Through Linear Programming Technique: A Practice in Textile Enterprise. Int J Innov Res Manag 2014;3:16–29.
- Republik Indonesia. Undang-Undang Republik Indonesia Nomor 24 Tahun 2011 Tentang Badan Penyelenggara
- Jaminan Sosial. Jakarta: 2011.
- Subakti HA. Duh! Arus Kas RS Swasta Berantakan Gegara Pandemi COVID-19 2020.
- Buttross TE, Buddenbohm H, Swenson D. Understanding Capacity Utilization at Rocketdyne. Manag Account Q 2000.
- Watts T, McNair CJ, Baard V, Polutnik L. Structural limits of capacity and implications for visibility 2008. https://ro.uow.edu.au/commpapers/495
- Aditya M. Perhitungan Idle Capacity dengan Menggunakan CAM-I Capacity Model dalam Rangka Efisiensi Biaya pada PT. X. Esensi J Bisnis Dan Manaj 2014;4:140–55. doi:10.15408/ess.v4i2.1961
- Crowe S, Cresswell K, Robertson A, Huby G, Avery A, Sheikh A. The case study approach. BMC Med Res Methodol 2011;11.doi:10.1186/1471-2288-11-100.
- Hammarberg K, Kirkman M, Lacey S de. Qualitative research methods: when to use them and how to judge them. Hum Reprod 2016;31:498–501. doi:10.1093/humrep/dev334.
- Creswel JW. Research Design: Qualitative, Quantitative, and Mixed Method Approaches. 4th ed. Thousand Oaks: Sage Publications; 2014.
- Nicholson SW, Bennett TB. Transparent Practices: Primary and Secondary Data in Business Ethics Dissertations. J Bus Ethics 2009;84:417–25. doi:10.1007/s10551-008-9717-0.
- Showkat N, Parveen H. In-depth Interview 2017.
- Lucas SR. Beyond the existence proof: ontological conditions, epistemological implications, and in-depth interview research. Qual Quant 2014;48:387–408. doi:10.1007/s11135-012-9775-3.
- Pope C, Mays N. Qualitative Research in Health Care. 4th ed. Hoboken: Wiley-Blackwell; 2020.
- Krippendorff K. Content Analysis: An Introduction to Its Methodology. 3rd ed. Thousand Oaks: Sage Publications; 2013.
- Kyngäs H, Mikkonen K, Kääriäinen M. The Application of Content Analysis in Nursing Science Research. Cham: Springer Nature Switzerland AG; 2020.
- Hansen DR, Mowen MM. Cornerstones
- of Cost Management. 4e ed. San Fransisco: Cengage Learning; 2017.
- Kaplan RS, Cooper R. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press; 1998.
References
Huefner RJ, Largay III JA. Identifying revenue opportunities via capacity analysis. J Revenue Pricing Manag 2013;12:305–12. doi:10.1057/rpm.2013.4.
Huefner RJ. A Guide to Integrating Revenue Management and Capacity Analysis. Manag Account Q 2011;13:40–6.
Huefner RJ. Incorporating Revenue Management into Management Accounting Courses. J High Educ Theory Pract 2015;15:32–6.
Dagdeviren H. Structural constraints and excess capacity: an international comparison of manufacturing firms. Dev Policy Rev 2016;34:623–41. doi:10.1111/dpr.12168.
Yalçinsoy A, Zincirkiran M, Tiftik H. Approach of Capacity Planning Through Linear Programming Technique: A Practice in Textile Enterprise. Int J Innov Res Manag 2014;3:16–29.
Republik Indonesia. Undang-Undang Republik Indonesia Nomor 24 Tahun 2011 Tentang Badan Penyelenggara
Jaminan Sosial. Jakarta: 2011.
Subakti HA. Duh! Arus Kas RS Swasta Berantakan Gegara Pandemi COVID-19 2020.
Buttross TE, Buddenbohm H, Swenson D. Understanding Capacity Utilization at Rocketdyne. Manag Account Q 2000.
Watts T, McNair CJ, Baard V, Polutnik L. Structural limits of capacity and implications for visibility 2008. https://ro.uow.edu.au/commpapers/495
Aditya M. Perhitungan Idle Capacity dengan Menggunakan CAM-I Capacity Model dalam Rangka Efisiensi Biaya pada PT. X. Esensi J Bisnis Dan Manaj 2014;4:140–55. doi:10.15408/ess.v4i2.1961
Crowe S, Cresswell K, Robertson A, Huby G, Avery A, Sheikh A. The case study approach. BMC Med Res Methodol 2011;11.doi:10.1186/1471-2288-11-100.
Hammarberg K, Kirkman M, Lacey S de. Qualitative research methods: when to use them and how to judge them. Hum Reprod 2016;31:498–501. doi:10.1093/humrep/dev334.
Creswel JW. Research Design: Qualitative, Quantitative, and Mixed Method Approaches. 4th ed. Thousand Oaks: Sage Publications; 2014.
Nicholson SW, Bennett TB. Transparent Practices: Primary and Secondary Data in Business Ethics Dissertations. J Bus Ethics 2009;84:417–25. doi:10.1007/s10551-008-9717-0.
Showkat N, Parveen H. In-depth Interview 2017.
Lucas SR. Beyond the existence proof: ontological conditions, epistemological implications, and in-depth interview research. Qual Quant 2014;48:387–408. doi:10.1007/s11135-012-9775-3.
Pope C, Mays N. Qualitative Research in Health Care. 4th ed. Hoboken: Wiley-Blackwell; 2020.
Krippendorff K. Content Analysis: An Introduction to Its Methodology. 3rd ed. Thousand Oaks: Sage Publications; 2013.
Kyngäs H, Mikkonen K, Kääriäinen M. The Application of Content Analysis in Nursing Science Research. Cham: Springer Nature Switzerland AG; 2020.
Hansen DR, Mowen MM. Cornerstones
of Cost Management. 4e ed. San Fransisco: Cengage Learning; 2017.
Kaplan RS, Cooper R. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press; 1998.