AN OVERVIEW OF ACTIVITY BASED COSTING (ABC) METHOD IN FOOD ADMINISTRATION AT UNDATA HOSPITAL CENTRAL SULAWESI PROVINCE

Abstract

Food is implemented in hospitals through the process of planning menus and distributing food to consumers with the aim of achieving optimal health levels. This study's objective is to give a general overview of the use of Activity Based Costing (ABC) in food management at Undata Hospital in Central Sulawesi Province. This study employs a case study methodology combined with a qualitative method. Twelve informants were selected for this study using primary and secondary data gathering methods in conjunction with purposive sampling approaches. The study's findings demonstrated that the food cost, labor cost, overhead and profit carried out by Undata Hospital were in accordance with the PGRS guidelines. The ABC method has been applied in the Nutrition Installation of Undata Hospital, Central Sulawesi Province.