Implementation of the First 1000 Days of Life Intervention Policy in Overcoming Stunting at The Kinvoro Health Center on the District of Sigi

This study analyzes inpatient service tariffs using the Activity-Based Costing (ABC) method to obtain a more accurate estimation of actual costs. Direct and indirect cost data were processed by identifying service activities and cost drivers, and the results were compared with the hospital’s existing tariffs. The ABC method revealed discrepancies between actual resource consumption and current pricing, indicating both underpricing and overpricing across several inpatient classes. These findings suggest that ABC provides a more reliable basis for tariff formulation and supports efficiency improvements in hospital cost management.