This study aims to find out how to implement the activity based costing
method as the basis for determining the rates of inpatient services at
XXX Jambi Hospital. In conducting this research, the method used by
the writer is quantitative descriptive method. Based on the results of the
study, the tariff setting uses the activity based costing method to
produce cheaper rates for VIP, Class I, and Class II, while generating
more expensive rates for Class III compared to the rates set by XXX
Jambi Hospital. Rates for inpatient services with an activity based
costing method for VIP Rp 670.435, Class I Rp 431.491, Class II Rp
373.275, and Class III Rp 331.508. This is because the overhead costs
for each product are more detailed by using more than one cost driver.
Keywords: Activiy Based Costing, Traditional Costing, Inpatient
Service Tariff.