Management of Iclinic Costs and Its Implications for Profitability: Agency Itheory Perspective and Icost-Volume-Profit I(Cvp) Analysis I

Wulan Tyffa Aprilia, Ibnu Khajar

Abstract


Cost imanagement iin iclinics iis ia icritical iaspect iof imaintaining iprofitability iand isustainability iin ihealthcare iservices, iespecially iamid iintense icompetition iand ihigh ioperational icosts. iGondo iMedika iSehat iClinic ifaces ichallenges iin ibalancing icost imanagement iwith iservice iquality. iThis iresearch iis iessential ito iunderstand ihow ithe iintegration iof iAgency iTheory iand iCost-Volume-Profit i(CVP) ianalysis ican ienhance icost iefficiency iand iclinic iprofitability. iThe istudy iaims ito ianalyze icost imanagement iat iGondo iMedika iSehat iClinic, iexamine iits irelationship iwith iprofitability, iand iexplore ithe idynamics ibetween iowners iand imanagers iwithin ithe icontext iof iAgency iTheory. iAdditionally, ithis iresearch iapplies iCVP ianalysis ito iprovide istrategic irecommendations ifor iimproving iclinic iprofitability. The istudy iemploys ia iqualitative iapproach iwith ia icase istudy idesign. iData iwere icollected ithrough iin-depth iinterviews iwith ithe iowner, imanager, iand iclinic istaff, iparticipatory iobservation, iand idocument ianalysis isuch ias ifinancial ireports. iThe idata iwere ithematically ianalyzed iusing iNVivo isoftware ito iidentify ipatterns iand irelationships iamong ivariables. The ifindings iindicate ithat ieffective icost imanagement, iincluding ioperational iefficiency iand isupplier inegotiations, ipositively iimpacts ithe iclinic's iprofitability. iCVP ianalysis iaids iin idetermining ioptimal iservice ipricing iand ipatient ivolume ito iachieve ibreakeven. iAgency iTheory ireveals ithat iperformance-based iincentives ican ialign ithe iinterests iof iowners iand imanagers, ireducing iconflicts iin icost idecision-making. iThe iintegration iof iAgency iTheory iand iCVP ianalysis iproves ieffective iin ienhancing icost imanagement iand iclinic iprofitability. iPractical irecommendations iinclude ithe iimplementation iof itechnology ifor iefficiency, iincentive isystems ifor imanagers, iand iregular icost imonitoring. iThese ifindings iprovide isignificant icontributions ito iclinic imanagement iin iachieving ifinancial isustainability.


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References


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