Comparison Analysis of Rates by Unit Cost and INA-CBGs Rates in Hemodialysis Services at Hospital X

Hemodialysis is a method of kidney replacement treatment in patients with chronic failure. This carried out routinely frequency 2-3 times week. study aims to develop pattern hemodialysis rates based on unit cost calculations using the Activity-based Costing (ABC) and analyze differences INA-CBGs at X Hospital. used quantitative descriptive-analytical research design, which analysis an approach, as well comparative costs rates. Sampling this purposive sampling total sample 118 measures December 2021. The data sources were primary secondary data. Data collection interview observation methods. calculation was ABC method, different test Wilcoxon Match-Pairs Test. results showed that for services Rp. 927,554.95. result higher than rate 879,100, - negative difference 48,454.95 or 5.5% 1 action 729,198,542.55 all actions during tests obtained p-value lower 0.05, so H0 rejected, it concluded there significant between determinants tariffs are calculation, amount employee salary costs, doctors’ services, use consumables, medicines, supporting examinations, policy dialyzer reuse.