Analysis of the Role of Management Control Systems in Improving Effectiveness and Efficiency
DOI:
https://doi.org/10.54956/eksyar.v11i1.546Keywords:
Management Systems, Increasing Effectiveness, Increasing Efficiency, Hospital ManagementAbstract
This study aims to determine the role of the management control system in improving effectiveness and efficiency in the Lavalette Hospital cost cycle. The Lavalette Hospital Cost Cycle includes Initial Investment, Operating, Maintenance and repair, and Disposal costs. This research uses qualitative data with a case study approach. The data source used is primary data. The collection of data directly through interviews, observation, and documentation. The informants in this study were the Accounting Manager of Lavalette Hospital, Mrs. Kembang Ayu Firdausi. Based on the results of this study, the initial investment costs in strategic planning can run well. Budget preparation has savings and differences. Operational costs include implementing marketing strategies, licensing, water savings and utilization, and the OH-IH program. Maintenance and repair costs are the implementation of the use of generators. Disposal costs, namely the implementation of waste from medical activities and non-medical activities, budgeting, RKAP operating costs, maintenance and repair costs, and disposal costs, are designed together by combining the three costs.
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