The Role of Doctor in Accounting and Cost Containment Strategy in Public and Private Hospitals in Banda Aceh
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The purpose of this paper is to discuss the role of doctors in accounting and to analyze the cost containment strategy used in public and private hospital in Banda Aceh. In order to get a comprehensive understanding of the research, a qualitative approach is used as the research method. The object of the research is three public hospitals and three private hospitals in Banda Aceh. The questionnaires were given to sixty doctors and six head of finance department in hospitals. The findings indicate that accounting still plays a marginal role and only as a financial reporting tool rather than cost containment tool. Therefore both hospitals merely use cross subsidy method. Also, doctors within both hospitals play fewer roles in cost containment and separate from the managerial task. Therefore it could be concluded that the accounting must be used as cost containment and the doctor must be involved more in cost containment by giving them financial report and real cost the hospital spent to treat one patient.
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