Abstract

Background: De-centralization urges was every area task force, including health sector was managed the monetary with  effective, efficient, transparante, accountable, and auditable. This fenomena was made primary health care unit (puskesmas) need to fulfill consumers need. By ABC (Activity Based Costing) method will more countable to accurate the cost from very activities. The research aims to identify the resource that need to count the primary health care program activity cost based on their activities and based on ABC. Method: The research design was descriptive with data compiled bycross-section and retorspective approach within taken from outpatient data. The data taken porpusif sampled with primary health care staf population that directed with care unit. The time for research undergo for 5 months on Gedangan and Candi Health Care Unit. Results: The result shows that the tariff cost after activity-based counted only Rp 7.782,00 for Gedangan Primary Health Care and Rp 8.071,00 for Candi, better than tariff with decision Sidoarjo district. The element cost or operational cost counted based on service activity improvement or patient visited at 1 years, historical methode to average vessel to crossing with tariff. The average riding animal in Gedangan Primary health care amount 14% and Candi Health care amount 11%. About annually without ABC methode was accounting realisted operational cousted. Recomendation: The research recommendation was need to a counting to treatment primary health care. Key words: ABC (Activity Based Costing), primary health care