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kjxqj|jcjp% P~ojx+p~ojx |~kjf xjcap ap~ knemj`acje |~kjf xjcap xnljoja yafjc

qjeo xjeojp `al~p~fcje `jdjk kneqn`ajcje cnl~p~fje kjxqj|jcjp `je

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lajqj yj`j jcpawapjx qjeo kneakl~dcje lajqj `je jcje dnlaf jc~|jp `apn|jycje

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jc~|jp `jdjk knenep~cje pj|ag qjejo fj|~x `aljqj| bdnf ynkjcja mjxj |jjp aejy%

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j% Lajqj kn|~yjcje yneob|ljeje x~kln| ncbebka%l% @a~c~| `jdjk xjp~je ~jeo%h%

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+

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8! cdjxagacjxa lajqj `jyj `al~jp `neoje ljxax$

qjap~=

j% G~eoxa laxeaxa% \axnp `je yneonkljeojeaa% Yn|jehjeoje y|b`~c$ mjxj$ `je y|bxnxaaa% Y|b`~cxaaw% Ynkjxj|jew% @axp|al~xawa% Yndjqjeje cbex~knewaa%Xp|jpnoa `je j`kaeaxp|jxa

l% Ynkljoaje cn blmnc lajqja% Lajqj djeox~eoaa% Lajqj pa`jc djeox~eo

h% Ybdj yn|adjc~ `af~l~eocje `neoje yn|~ljfje ynkah~ lajqja% Lajqj wj|ajlndaa% Lajqj pnpjy

`% Jo|nojp jpj~ |jpj+|jpja% Lajqj pbpjdaa% Lajqj ~eap

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wj|ajlnd xn`jeocje `jdjk mjeocj yne`nc$ yjdaeo pa`jc xjp~ lajqj j`jdjf lajqj pnpjy%

Cnk~`aje fj|~x `aa`nepagacjxa x~kln|+x~kln| `jqj qjeo `al~p~fcje `je b~py~p

jcpawapjx% Pn|jcfa|$ fj|~x `a~c~| aey~p `je b~py~p `je knenep~cje yneoj|~f

yn|~ljfje b~py~p yj`j lajqj jcpawapjx%

8% Xaxpnk Jc~epjexa Lajqj P|j`axabejd &P|j`apabejd Hbxpaeo!Yn|fap~eoje lajqj y|b`~c `jdjk xaxpnk lajqj p|j`axabejd kneoo~ejcje

yneoon|jc jcpawapjx paeocjp ~eap &~eap jhpawapq hbxp `|awn|x!% Yneoon|jc jcpawapjx

paeocjp ~eap j`jdjf gjcpb| qjeo kneqnljlcje yn|~ljfje `jdjk lajqj xna|aeo `neoje

yn|~ljfje m~kdjf ~eap qjeo `ay|b`~cxa &Fjexne `je Kbne$ yneoon|jc jcpawapjx paeocjp ~eap qjeo yj`j ~k~keqj `ao~ejcje ~ep~c knklnljecje

bwn|fnj` knday~pa= ~eap qjeo `ay|b`~cxa$ mjk pnejoj cn|mj djeox~eo$ lajqj pnejoj

cn|mj djeox~eo$ mjk knxae$ `je lajqj ljfje ljc~ djeox~eo% ^eap jhpawapq `|awn|x aea

knklnljecje lajqj bwn|fnj` kndjd~a pj|ag cnxnd~|~fje yjl|ac&ojklj|

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% Xaxpnk Jc~epjexa Lajqj Ln|`jxj|cje Jcpawapjx &Jhpawapq Ljxn` Hbxpaeo!Jhpawapq ljxn` hbxpaeo knkgbc~xcje yj`j jcpawapjx xnljoja blmnc lajqj qjeo

g~e`jknepjd% Jhpawapq ljxn` hbxpaeo kneoo~ejcje lajqj `j|a jcpawapjx xnljoja `jxj|

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~ep~c knkljoacje lajqj cn blmnc lajqj djae xnyn|pa y|b`~c$ mjxj$ jpj~ cbex~kne

&Fb|eo|ne :110=:87!% Jcpawapjx qjeo pn|mj`a `a yn|~xjfjje `ayneoj|~fa bdnf

yneoon|jc lajqj `j|a lajqj+lajqj qjeo `acnd~j|cje ~ep~c jcpawapjx pn|xnl~p%

Kne~|~p Oj||axbe `je Eb||ne &knpb`n hbxpaeo qjeo `a|jehjeo ~ep~c kneqn`ajcje aegb|kjxa lajqj ljoa kjejmn|

~ep~c ynkl~jpje cny~p~xje xp|jpnmac `je cny~p~xje djae qjeo knkyneoj|~fa

cjyjxapjx `je lajqj pnpjy% Yneojklad cny~p~xje qjeo ln|yneojdjkje pa`jc

kneoo~ejcje aegb|kjxa jc~epjexa pjeyj knkyn|pakljeocje ybpnexa

cnpa`jcjc~|jpjeeqj% @jpj qjeo pa`jc jc~|jp `jyjp kneqnxjpcje `je kneofjxadcje

cnxjdjfje qjeo ln|ybpnexa kneofjxadcje yneojkladje cny~p~xje xp|jpnoax qjeo

c~|jeo bypakjd% @neoje j`jeqj jhpawapq ljxn` hbxpaeo `jyjp `afap~eo fj|oj ybcbc

x~jp~ y|b`~c jpj~ mjxj qjeo `jyjp `ao~ejcje bdnf kjejmnkne xnljoja xjdjf xjp~

jdpn|ejpag ~ep~c ynenep~je fj|oj m~jd%

K~dqj`a &Yn|fap~eoje lajqj ln|`jxj|cje jcpawapjx &jhpawapq ljxn` hbxpaeo+JLH! j`jdjf yne`ncjpje

yn|fap~eoje lajqj qjeo knklnljecje lajqj x~kln| `jqj cn blmnc xnyn|pa y|b`~c$ mjxj$ jpj~

yndjeooje ln|`jxj|cje jcpawapjx qjeo `adjc~cje ~ep~c blmnc lajqj pn|xnl~p% @jxj| ynkaca|je

yne`ncjpje yn|fap~eoje lajqj aea j`jdjf y|b`~c `je mjxj yn|~xjfjje kn|~yjcje fjxad `j|a

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jcpawapjx `je jcpawapjx pn|xnl~p kneoo~ejcje x~kln| `jqj qjeo kneqnljlcje pakl~deqj

lajqj%Gbc~x ~pjkj jhpawapq ljxn` hbxpaeo j`jdjf jcpawapjx% Kneoa`nepagacjxa lajqj

jcpawapjx `je cnk~`aje cn y|b`~c kn|~yjcje djeocjf `jdjk kneq~x~e jhpawapq

ljxn` hbxpaeoxqxpnk &Fjexne ' Kbne$ 8!%Jhpawapq ljxn` hbxpaeo kneojc~a

f~l~eoje xnljl jcaljp jpj~ f~l~eoje djeox~eo jepj|j lajqj x~kln| `jqj$ yneoon|jc

lajqj$ jcpawapjx$ `je blmnc lajqj `jdjk knklnljecje lajqj yj`j jcpawapjx `je

cnk~`aje yj`j blmnc lajqj%

Ojklj|

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7% Cn~eoo~dje `je Cndnkjfje Jhpawapq Ljxn` HbxpaeoCn~eoo~dje jhpawapq ljxn` hbxpaeo j`jdjf xnljoja ln|ac~p=

j%

X~jp~ yneocjmaje jhpawapq ljxn` hbxpaeo `jyjp knqjcaecje kjejmnkne ljfj

kn|ncj fj|~x kneojklad xnm~kdjf djeocjf ~ep~c knemj`a dnlaf cbkynpapag%

Xnljoja fjxadeqj kn|ncj `jyjp ln|~xjfj ~ep~c kneaeocjpcje k~p~ xjklad

xnhj|j xak~dpje knkgbc~x yj`j kneo~|jeoa lajqj% Jejdaxax lajqj `jyjp

kneqb|bpa ljojakjej lnej|+lnej| kjfjdeqj y|bxnx kje~gjcp~|aeo$ qjeo yj`j

jcfa|eqj `jyjp knkah~ jcpawapjx ~ep~c kn|nb|ojeaxjxa y|bxnx$ knkyn|ljaca

k~p~ `je kneo~|jeoa lajqj%

l% Jhpawapq ljxn` hbxpaeo `jyjp knkljep~ `jdjk yneojkladje cny~p~xje%h% Kjejmnkne jcje ln|j`j `jdjk x~jp~ ybxaxa ~ep~c kndjc~cje ynejj|je

cbkynpapag qjeo dnlaf jmj|

`% @neoje jejdaxax lajqj qjeo `ayn|ljaca$ kjejmnkne `jyjp kndjc~cje jejdaxaxqjeo dnlaf jc~|jp kneoneja wbd~kn$ qjeo `adjc~cje ~ep~c knehj|a l|njc

nwne jpjx y|b`~c qjeo ln|wbd~kn |ne`jf%

n% Kndjd~a jejdaxax `jpj lajqj `je ybdj cbex~kxa x~kln| `jqj$ kjejmnkne `jyjpk~dja kn|ncjqjxj cnkljda y|bxnx kje~gjcp~|aeo ~ep~c knehjyja ybdj

cnd~j|je k~p~ qjeo dnlaf ngaxane `je dnlaf paeooa%

Xn`jeocje cndnkjfje `j|a xaxpnk jhpawapq ljxn` hbxpaeo aea j`jdjf xnljoja

ln|ac~p =

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j% Jdbcjxa% Lnln|jyj lajqj `ajdbcjxacje xnhj|j xnklj|jeoje$ cj|nej x~dapeqjknenk~cje jcpawapjx lajqj pn|xnl~p% Hbepbf ynkln|xafje yjl|ac `je

yneondbdjje y|bxnx y|b`~cxa%

l% Kneojljacje lajqj+lajqj pn|pnep~ qjeo `ajljacje `j|a jejdaxax% Hbepbf acdje$|axnp$ yneonkljeoje$ `je xnljojaeqj%

h% Yneond~j|je `je jcp~ qjeo `acbex~kxa% @axjkyaeo knkn|d~cje lajqj qjeokjfjd m~oj knkn|d~cje jcp~ qjeo h~c~y djkj%

?% Xqj|jp Ynen|jyje Jhpawapq Ljxn` Hbxpaeo Xqxpnk@jdjk ynen|jyjeeqj$ ynenep~je fj|oj ybcbc `neoje kneoo~ejcje xaxpnk

jhpawapq ljxn` hbxpaeo kneqj|jpcje paoj fjd=

j% Yn|~xjfjje knky~eqja paeocjp `awn|xapjx qjeo paeooaJhpawapq ljxn` hbxpaeo xqxpnk kneqj|jpcje ljfj yn|~xjfjje knky|b`~cxa

lnln|jyj kjhjk y|b`~c jpj~ daea y|b`~c qjeo `ay|bxnx `neoje kneoo~ejcje

gjxadapjx qjeo xjkj% Cbe`axa qjeo `nkacaje pnep~eqj jcje kneakl~dcje

kjxjdjf `jdjk knklnljecje lajqj cn kjxaeo+kjxaeo y|b`~c%

l% Paeocjp yn|xjaeoje ae`~xp|a qjeo paeooaPn|`jyjp lnln|jyj yn|~xjfjje qjeo kneofjxadcje y|b`~c qjeo xjkj jpj~

xnmneax% @jdjk yn|xjaeoje jepj| yn|~xjfjje qjeo xnmneax pn|xnl~p kjcj

yn|~xjfjje jcje xnkjcae kneaeocjpcje yn|xjaeoje ~ep~c knkyn|lnxj|

yjxj|eqj% Xnkjcae lnxj| paeocjp yn|xjaeoje kjcj xnkjcae ynepaeo yn|je

aegb|kjxa pnepjeo fj|oj ybcbc `jdjk kne`~c~eo yneojkladje cny~p~xje

kjejmnkne%

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h% Lajqj yneo~c~|je qjeo |ne`jfLajqj qjeo `ao~ejcje jhpawapq ljxn` hbxpaeo xqxpnk ~ep~c kneofjxadcje

aegb|kjxa lajqj qjeo jc~|jp fj|~x dnlaf |ne`jf `alje`aeocje `neoje kjegjjp

qjeo `ayn|bdnf

J`j `~j fjd kne`jxj| qjeo fj|~x `ayne~fa xnlnd~k cnk~eocaeje ynen|jyje

jhpawapq ljxn` hbxpaeo xqxpnk$ qjap~ =

j% Lajqj ln|`jxj|cje ebe ~eapfj|~x kn|~yjcje y|bxnepjxn qjeo xaoeagacje `j|alajqj bwn|fnj`% Macj fjeqj pn|`jyjp lajqj bwn|fnj` qjeo `ayneoj|~fa fjeqj

bdnf wbd~kn y|b`~cxa `j|a cnxnd~|~fje bwn|fnj` yjl|ac kjcj macj `ao~ejcje

jc~epjexa lajqj p|j`axabejdy~e aegb|kjxa lajqj qjeo `afjxadcje kjxaf jc~|jp

xnfaeooj yneoo~ejje jhpawapq ljxn` hbxpaeoxqxpnk cnfadjeoje |ndnwjexaeqj%

J|paeqj jhpawapq ljxn` hbxpaeo jcje dnlaf ljac `apn|jycje yj`j yn|~xjfjje

qjeo lajqj bwn|fnj`eqj pa`jc fjeqj `ayneoj|~fa bdnf wbd~kn y|b`~cxa xjmj

l% \jxab cbex~kxa jepj|j jcpawapjx ln|`jxj|cje ~eap `je ln|`jxj|cje ebe+~eapfj|~x ln|ln`j% Macj |jxab cbex~kxa jepj| jcpawapjx xjkj$ ap~ j|paeqj xnk~j

lajqj bwn|fnj` qjeo pn|mj`a laxj `apn|jeocje `neoje xjp~ ynkah~ lajqj% Yj`j

cbe`axa aea yneoo~ejje jhpawapq ljxn` hbxpaeoxqxpnk m~xp|~ pa`jc pnyjp cj|nej

jhpawapq ljxn` hbxpaeo xqxpnk fjeqj `alnljecje cn y|b`~c `neoje

kneoo~ejcje ynkah~ lajqj ljac ~eap kj~y~e ebe ~eap&knkjcja ljeqjchbxp

`|awn|!% Jyjladj ln|ljoja y|b`~c |jxab cbex~kxaeqj xjkj$ kjcj xaxpnk

jc~epjexa lajqj p|j`axabejd jpj~ jhpawapq ljxn` hbxpaeoxqxpnk knklnljecje

lajqj bwn|fnj` `jdjk m~kdjf qjeo xjkj% Mj`a yn|~xjfjje qjeo y|b`~cxaeqj

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fbkbone &`awn|xagacjxa yjdaeo |ne`jf! k~eocae kjxaf `jyjp kneoo~ejcje

xaxpnk p|j`a`axabejd pjeyj j`j kjxjdjf%

6%

Jhpawapq Ljxn` Hbxpaeo ~ep~c Yn|~xjfjje Mjxj

Xaxpnk cn|mj jhpawapq ljxn` hbxpaeo ljeqjc `apn|jycje yj`j yn|~xjfjje

kje~gjcp~|$ pnpjya m~oj `jyjp `apn|jycje yj`j yn|~xjfjje mjxj% Ynen|jyje knpb`n

jhpawapq ljxn` hbxpaeo yj`j yn|~xjfjje mjxj knkadaca lnln|jyj cnpnep~je cf~x~x$ fjd

aea `axnljlcje bdnf cj|jcpn|axpac qjeo `akadaca yn|~xjfjje mjxj% Lnln|jyj

cj|jcpn|axpac qjeo `akadaca bdnf yn|~xjfjje mjxj$ qjap~=

j% B~py~pxn|aeocjda x~dap `a`ngaeaxal% Yneone`jdaje jcpawapjx yj`j yn|kaepjje mjxj c~|jeo `jyjp `a`ngaeaxah% Hbxpknjcada y|byb|xa qjeo dnlaf paeooa `j|a pbpjd hbxp`j|a xnd~|~f cjyjxapjx

qjeo j`j `je x~dap ~ep~c kneof~l~eocje jepj|j b~py~p`neoje jcpawapjxeqj%

B~py~p `j|a yn|~xjfjje mjxj j`jdjf kjegjjp `j|a mjxj ap~ xne`a|a qjeo

cnljeqjcje pa`jc pn|~m~`$ hbepbf = cnhnyjpje x~jp~ mjxj$ c~jdapjx x~jp~

aegb|kjxa$ ynk~jxje cbex~kne% B~py~p yj`j yn|~xjfjje mjxj pa`jc ln|~m~`

knkl~jp yn|fap~eoje knemj`a x~dap% Xncjday~e x~dap$ `njxj aea laxeax mjxj

kneoo~ejcje knpb`n jhpawapq ljxn` hbxpaeo yj`j laxeaxeqj%

^ep~c knemjjl yn|kjxjdjfje `a jpjx$ jhpawapq ljxn` hbxpaeo lnej|+lnej|

`jyjp `ao~ejcje yj`j yn|~xjfjje mjxj$ xnpa`jc+pa`jceqj yj`j lnln|jyj yn|~xjfjje%

Fjd+fjd qjeo yn|d~ `ayn|fjpacje `jdjk ynen|jyje jhpawapq ljxn` hbxpaeo yj`j

yn|~xjfjje mjxj j`jdjf xnljoja ln|ac~p =

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j% A`nepagqaeo je` Hbxpaeo Jhpawapanx Kneoa`nepagacjxa `je kneofj|oja jcpawapjx`jyjp knkl~cj lnln|jyj cnxnkyjpje ~epc yneobyn|jxaje qjeo ngaxane%

l%

Xynhajd Hfjddneon|% Yn|ln`jje jepj|j yn|~xjfjje mjxj `je yn|~xjfjje

kje~gjcp~| jcje knkadaca yn|kjxjdjfje+yn|kjxjdjfje qjeo xn|~yj%

Yn|kjxjdjfje ap~ xnyn|pa x~dapeqj kneojdbcjxacje lajqj cn jcpawapjx% Xndjae

ap~ mjxj pa`jc `jyjp knemj`a x~jp~ yn|xn`ajje$ cj|nej cjyjxapjx qjeo j`j

ejk~e pa`jc `jyjp `ao~ejcje kneakl~dcje lajqj qjeo pa`jc `jyjp `afae`j|a%

h% B~py~p @awn|xapq Yn|~xjfjje mjxj m~oj knkadaca cnx~dapje+cnx~dapje `jdjkkneoa`nepagacjxa b~py~p qjeo j`j% Yj`j yn|~xjfjje mjxj$ `awn|xapq qjeo

kneoojklj|cje jcpawapjx+jcpawapjx yne`~c~eo yj`j fjd+fjd qjeo ln|ln`j

k~eocae x~dap ~ep~c `amndjxcje jpj~ `apnep~cje%

1% Yneon|paje `je X~x~eje Mjxj \~kjf xjcap\~kjf xjcap lajxjeqj kn|~yjcje gjxadapjx qjeo k~`jf `apnk~a `a x~jp~

enoj|j$ `neoje cjyjxapjx |jjp aejy xjeojp lnxj| ~ep~c yn|jjpje aepnexag jpj~y~e

mjeocj yjemjeo% @a xjkyaeo kndjcxjejcje g~eoxa yndjqjeje cnxnfjpje kjxqj|jcjp$

|~kjf xjcap m~oj knkadaca g~eoxa yndjpafje$ yne`a`acje$ `je ynendapaje%

\~kjf xjcap j`jdjf x~jp~ jdjp b|ojeaxjxa qjeo pn|`a|a pnejoj kn`ax y|bgnxabejd qjeo

pn|b|ojeaxa| xn|pj xj|jej cn`bcpn|je qjeo yn|kjene kneqndneooj|jcje yndjqjeje

cn`bcpn|je$ jx~fje cnyn|jjpje qjeo ln|cnxaejkl~eoje$ `ajoebxax xn|pj yneobljpje

yneqjcap qjeo `a`n|apj bdnf yjxane &Jkn|ahje Fbxyapjd Jxxbxajpabe =:1?0!

\~kjf xjcap `a ae`benxaj yj`j jjdeqj `aljeo~e bdnf `~j aexpap~xa% Yn|pjkj$

ynkn|aepjf `neoje kjcx~` ~ep~c kneqn`ajcje yndjqjeje cnxnfjpje ljoa kjxqj|jcjp

~k~k pn|~pjkj qjeo pa`jc kjky~% Cn`~j$ j`jdjf aexpap~xa cnjojkjje qjeo

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knkljeo~e |~kjf xjcap ea|djlj ~ep~c kndjqjea kjxqj|jcjp kaxcae `jdjk |jeocj

yneqnlj|je jojkj% Fjd qjeo knej|ac j`jdjf j`jeqj yn|~ljfje b|anepjxa ynkn|aepjf

pnepjeo kjejmnkne |~kjf xjcap `akjej |~kjf xjcap ynkn|aepjf `aojdjccje ~ep~c

k~dja ln|b|anepjxa ncbebkax% ^ep~c ap~$ djfa|djf cbexny |~kjf xjcap xj`jej `a kjej

aewnxpjxa `je ojma ynojja `apjeoo~eo ynkn|aepjf ejk~e lajqj byn|jxabejd |~kjf

xjcap fj|~x `ap~p~ya `j|a cnoajpje yndjqjeje cnxnfjpjeeqj% @neoje `nkacaje$ xjjp aea

|~kjf xjcap knky~eqja yn|je oje`j$ qjap~ pnpjy kndjc~cje yndjqjeje y~ldac xn|pj

knkyn|bdnf yneofjxadje jpjx byn|jxabejdaxjxa cnxnfjpje qjeo `aln|acje cnyj`j

kjxqj|jcjp%

\~kjf xjcap knkadaca lnln|jyj cj|jcpn|axpac cf~x~x$ jepj|j djae=

j% Kneqn`ajcje mjxj yndjqjeje cnxnfjpje ljoa kjxqj|jcjp$ `ajepj|jeqj ln|~yjmjxj ynkn|acxjje `je yn|jjpje `bcpn|$ mjxj yndjqjeje djlb|jpb|a~k$ `je

gj|kjxa%

l% Yn|~xjfjje yneqndneooj|j mjxj cnxnfjpje &|~kjf xjcap! xndjae ln|~xjfjkne`jyjpcje jda|je cjx kjx~c ~ep~c kneh~c~ya cnl~p~fje knkljqj| mjxj

yj|j `bcpn| `je pnejoj kn`ax djaeeqj$ ynkjcjaje `je yn|jjpje yn|jdjpje

djlb|jpb|a~k `je kn`ax$ `je cnl~p~fje djaeeqj$ xncjdao~x knkadaca yn|je

xbxajd qjeo `jyjp `a~m~`cje kndjd~a ln|ljoja y|bo|jk qjeo `apnpjycje bdnf

kjejmnkne `je xnx~ja `neoje yn|jp~|je ynkn|aepjf%

h% X~kln|+x~kln| ~pjkj yne`jyjpje yn|~xjfjje `ajepj|jeqj ln|jxjd `j|a mjxjyndjqjeje kn`ax$ mjxj yne~emjeo djaeeqj$ `je mjxj `bcpn|%

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:9%Yneon|paje `je Ynenep~je Pj|agKne~|~p X~y|aqbeb$ pj|ag j`jdjf xnm~kdjf kbenpn| qjeo `alnljecje jpjx

lj|jeo jpj~ mjxj qjeo `am~jd jpj~ `axn|jfcje cnyj`j ynklnda jpj~ yndjeooje

&9!% ^ep~c knenep~cje pj|ag$ lajxjeqj kjejmnkne knkyn|pakljeocje

lnln|jyj gjcpb| qjeo knkyneoj|~fa ljac gjcpb| lajqj kj~y~e l~cje lajqj$ qjap~=

j% Lajqj$ cf~x~xeqj lajqj kjxj `nyje%l% Yne`jyjpje qjeo `afj|jycje%h% Mneax y|b`~c mjxj qjeo `am~jd%`% Mneax ae`~xp|a%n% Hap|j `je cnxje kjxqj|jcjp%g% Yneoj|~f ynkn|aepjf$ cf~x~xeqj ~e`jeo+~e`jeo$ cny~p~xje$ yn|jp~|je `je

cnlamjcje ynkn|aepjf%

o% Pae`jcje jpj~ |njcxa yj|j ynxjaeo%f% Payn yjxj| qjeo `afj`jya%a% P|ne` Ncbebka%m% Lajqj kjejmnkne%c% P~m~je ebe djlj%d% Pjeoo~eo mjjl xbxajd yn|~xjfjje%k% P~m~je yn|~xjfjje$cf~x~xeqj djlj `je |np~|e be aewnxpknep&\BA!%

@jdjk ynenep~je pj|ag jpj~ fj|oj m~jd y|b`~c$ kjejmnkne yn|d~ p~m~je `j|a

ynenep~je pj|ag pn|xnl~p% P~m~je ap~ jcje `ayn|o~ejcje xnljoja xjdjf xjp~ yn`bkje

cn|mj yn|~xjfjje% Yj`j ~k~keqj p~m~je pn|xnl~p j`jdjf xnljoja ln|ac~p=

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jejdaxax% P~m~jeeqj j`jdjf ~ep~c knkln|acje jjxje `je dje`jxje pnb|a

qjeo knemj`a `jxj| ~ep~c kneojejdaxax `je kne~emjeo ynkljfjxje kjxjdjf

`jdjk yne~daxje xc|ayxa aea%

8% Mneax `je X~kln| @jpjMneax `jpj qjeo `ao~ejcje `jdjk yne~daxje aea j`jdjf=

j% @jpj c~jepapjpag$ qjap~ `jpj ln|~yj jeocj+jeocj djyb|je cn~jeoje |~kjf xjcapcf~x~xeqj djyb|je |~oa% Xndjae ap~$ `jpj c~jepapjpag m~oj ln|~yj `jpj lajqj+

lajqj qjeo `acnd~j|cje `jdjk kndjcxjejcje cnoajpje yndjqjeje mjxj% @jpj

lajqj+lajqj pn|xnl~p j`jdjf `jpj lajqj pnpjy `je lajqj wj|ajlnd%

l% @jpj c~jdapjpag$ qjap~ `jpj qjeo `ayn|bdnf `j|a blmnc ynendapaje `jdjk lnep~caegb|kjxa ljac xnhj|j daxje kj~y~e p~daxje xnyn|pa xp|~cp~| b|ojeaxjxa `je

ynkljoaje p~ojx%

X~kln| `jpj qjeo `ao~ejcje `jdjk ynendapaje aea=

j% @jpj y|akn| qjap~ `jpj qjeo `ayn|bdnf `j|a blmnc ynendapaje% @jpj mneax aea`ayn|bdnf `j|a blxn|wjxa$ jjehj|j$ `je cbex~dpjxa pn|fj`jy yafjc+yafjc

qjeo ln|xjeoc~pje%

l% @jpj xnc~e`n| qjap~ `jpj qjeo `ayn|bdnf `j|a x~kln|+x~kln| pn|p~dax ln|~yj`jpj djyb|je cn~jeoje |~kjf xjcap cf~x~xeqj djyb|je |~oa xn|pj `jpj

yne`~c~eo djaeeqj qjeo ln|cjapje `neoje kjxjdjf qjeo `aljfjx `jdjk

yne~daxje aea% @jpj pn|xnl~p knday~pa= `jpj lajqj pnpjy$ `jpj lajqj wj|ajlnd$

`jpj yne`~c~eo m~kdjf yjxane |jjp aejy$ `jpj yne`~c~eo djkj fj|a yjxane$

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`jpj yne`~c~eo m~kdjf `je d~jx cjkj| |jjp aejy$ `je `jpj pj|ag cbex~kxa

pajy cndjx%

0%

Knpb`n Jejdaxax

@jdjk yne~daxje xc|ayxa aea$ yne~dax kneoo~ejcje knpb`n `nxc|aypag

cbkyj|jpag qjap~ knemndjxcje$ kn|aeocjxcje ln|ljoja cbe`axa$ xap~jxa `je wj|ajlnd

qjeo pakl~d `a kjxqj|jcjp$ qjeo knemj`a blqnc ynendapaje$ ln|`jxj|cje jyj qjeo

pn|mj`a% Cnk~`aje knklje`aeocjeeqj `neoje cbe`axa$ xap~jxa jpj~y~e wj|ajlnd qjeo

`apn|jycje bdnf blmnc ynendapaje%

Djeocjf+djeocjf qjeo `adjc~cje `jdjk yne~daxje xc|ayxa aea j`jdjf xnljoja

ln|ac~p=

j% Kndjc~cje jejdaxax pj|ag |jjp aejy |~kjf xjcap xjjp aea%l% Knenpjycje knpb`n lajqj ln|`jxj|cje jhpawapq ljxn` hbxpaeo `neoje djeocjf+

djeocjf xnljoja ln|ac~p=

a% Kneoa`nepagacjxa lajqj `je jcpawapjx x~kln| `jqj% Djeocjf yn|pjkj`jdjk kn|jehjeo jhpawapq ljxn` hbxpaeo xqxpnk$ j`jdjf kndjc~cje

jejdaxax jcpawapjx ~ep~c kneoa`nepagacjxa lajqj x~kln| `jqj `je

jcpawapjx yn|~xjfjje%

aa% Knklnljecje lajqj x~kln| `jqj yj`j jcpawapjx% JLH kneoo~ejcjeyneoon|jc lajqj cbex~kxa x~kln| `jqj ~ep~c knklnljecje lajqj

x~kln| `jqj cn jcpawapjx% Cj|nej jcpawapjx knkah~ pakl~deqj lajqj

`j|a x~kln| `jqj qjeo `ao~ejcje `jdjk byn|jxa$ x~jp~ yn|~xjfjje

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fj|~x knkadaf yneoon|jc lajqj cbex~kxa x~kln| `jqj ln|`jxj|cje

f~l~eoje xnljl+jcaljp%

aaa%Knklnljecje lajqj jcpawapjx yj`j blmnc lajqj% Djeocjf pn|jcfa|

j`jdjf knklnljecje lajqj jcpawapjx jpj~ pnkyjp ynejky~eoje lajqj

jcpawapjx yj`j b~py~p ln|`jxj|cje yneeon|jc lajqj cbex~kxa jcpawapjx

qjeo pnyjp% B~py~p j`jdjf blmnc lajqj `j|a jcpawapjx qjeo `adjc~cje

yn|~xjfjje jpj~ b|ojeaxjxa%

h% @neoje kndjc~cje djeocjf yj`j ybaep% l kjcj `jyjp `acnpjf~a pj|ag |jjpaejy jhpawapq ljxn` hbxpaeo qjeo jc~|jp%

`% Knklje`aeocje pj|ag aejy |~kjf xjcap ln|`jxj|cje JLH `neoje |njdaxjxa%

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LJL AW

OJKLJ\JE ^K^K YN\^XJFJJE

:% Xnmj|jf \X^@% F%J% X~dpfje @jneo \j`mjXncj|jeo \X^@ F%Je`a X~dpfje @jneo \j`mj Cjl~yjpne L~d~c~klj j`jdjf

\~kjf Xjcap Ynkn|aepjf Cndjx H qjeo pn|dnpjc `a Mjdje X|acjqj Eb :? Cnd~|jfje

Hjadn Cnhjkjpje ^m~eo L~d~ `neoje d~jx j|njd 0%999%999 k1

+ Cn|mjxjkj `neoje Gjc~dpjx Cn`bcpn|je ^EFJX Kjcjxxj|knenkyjpcje |nxa`ne cnla`jeje"bloae `je aexpap~xa djae `jdjk

|jeocj jdaf pncebdboa `je cnpn|jkyadje%

+ Yneaeocjpje xqxpnk |~m~cje%>% Yneqjmaje @jpj \~jeo \jjp Aejy

j% \~jeo |jjp aejy `je gjxadapjx@jdjk knkln|acje yndjqjeje mjxj |jjp aejy qjeo knehjc~y xnd~|~f djyaxje

kjxqj|jcjp$ \X^@ F%Je`a X~dpfje @jneo \j`mj kneqn`ajcje ln|ljoja cndjx

mjxj `akjej kjxaeo+kjxaeo cndjx knkadaca gjxadapjx qjeo ln|ln`j+ln`j%

J`jy~e gjxadapjx qjeo `apjj|cje yj`j kjxaeo+kjxaeo cndjx jepj|j djae =

a% Cndjx @jfdajGjxadapjx qjeo pn|xn`aj qjap~ JH$ PW$ c~dcjx$ pnkyjp pa`~| yjxane$

dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ c~|xa yne~eoo~$ `je cjkj|

kje`a%

aa% Cndjx Pn|jpjaGjxadapjx qjeo pn|xn`aj qjap~ JH$ PW$ pnkyjp pa`~| yjxane$ dnkj|a cnhad$

mjk `ae`aeo$ knmj yjxane$ c~|xa yne~eoo~$ `je cjkj| kje`a%

aaa% Cndjx Jeoo|ncGjxadapjx qjeo pn|xn`aj qjap~ PW$ cayjx jeoae$ pnkyjp pa`~| yjxane$

dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ c~|xa yne~eoo~$ `je cjkj|

kje`a%

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aw% Cndjx ^pjkjGjxadapjx qjeo pn|xn`aj qjap~ pnkyjp pa`~| yjxane$ cayjx jeoae$ dnkj|a

cnhad$ mjk `ae`aeo$ knmj yjxane$ c~|xa yne~eoo~$ `je cjkj| kje`a #

cdbxnp `~`~c%

w% Cndjx AGjxadapjx qjeo pn|xn`aj qjap~ pnkyjp pa`~| yjxane$ cayjx jeoae$ mjk

`ae`aeo$ knmj yjxane$ `je c~|xa yne~eoo~%

wa% Cndjx AAGjxadapjx qjeo pn|xn`aj qjap~ pnkyjp pa`~| yjxane$ knmj yjxane$ `je

c~|xa yne~eoo~%

waa%Cndjx AAAGjxadapjx qjeo pn|xn`aj qjap~ pnkyjp pa`~| yjxane `je c~|xa yne~eoo~%

j% Ynenep~je pj|ag mjxj |jjp aejy \X^@ F%Je`a X~dpfje @jneo \j`mjLn|`jxj|cje ynendapaje qjeo `adjc~cje bdnf yne~dax$ `ayn|bdnf cnpn|jeoje

ljfj \X^@% F% J% X~dpje @jneo \j`mj kneofap~eo pj|ag cjkj| |jjp

aejyeqj jpjx `jxj| ~eap hbxp% Yn|fap~eoje ~eap hbxp`adjc~cje xnhj|j pn|yaxjf

~ep~c xnpajy mneax cndjx |jjp aejy% Hj|j yn|fap~eojeeqj qjap~ `neoje

knem~kdjfcje lajqj pnpjy$ lajqj xnka wj|ajlnd$ `je lajqj wj|ajlnd xnfaeooj

`afjxadcje lajqj pbpjd% Cnk~`aje lajqj pbpjd `aljoa `neoje m~kdjf fj|a |jjp

aejy%@jdjk ynenep~je pj|ag mjxj |jjp aejy$ yafjc kjejmnkne \X^@% F% J%

X~dpje @jneo \j`mj knkadaca lnln|jyj yn|pakljeoje jepj|j djae$ qjap~ =

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a% X~|wnq fj|oj yjxj| &pj|ag ynxjaeo!% Yneqnx~jaje pj|ag aea kn|~yjcje fjdynepaeo `jdjk ynenep~je pj|ag%

aa%

Cnj`jje xbxajd kjxqj|jcjp% @jdjk ynenep~je pj|ag$ |~kjf xjcap fj|~x

knkyn|fap~eocje cnkjky~je ncbebka kjxqj|jcjp ~k~k%

J`jy~e lnxj|eqj pj|ag pajy cndjx mjxj qjeo `apnpjycje j`jdjf =

Pjlnd 0%:

Pj|ag Mjxj \jjp Aejy \X^@ F%Je`a X~dpfje @jneo \j`mj

Pjf~e

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JY\AD :? 88 >: ?: :89 ::8 >: ?7 10 ::8 89:

M^EA ?: :

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LJL W

JEJDAXAX @JE YNKLJFJXJE

Djeocjf+djeocjf qjeo jcje `apn|jycje o~ej kneofap~eo fj|oj ybcbc |jjp aejy

yj`j \X^@ F%Je`a X~dpfje @jneo \j`mj xnljoja ln|ac~p=

:% Kneoa`nepagacjxa Jcpawapjx+jcpawapjx@jdjk kneoa`nepagacjxa jcpawapjx+jcpawapjx qjeo pn|mj`a$ ynendapa kneojkjpa

xnhj|j djeox~eo y|bxnx `j|a jjd b|jeo `jpjeo ~ep~c ln|bljp xjkyja knemj`a yjxane

|jjp aejy `a \X^@ F%Je`a X~dpfje @jneo \j`mj% Jcpawapjx+jcpawapjx qjeo j`j

xnljoja ln|ac~p=

j% Jcpawapjx Yndjqjeje J`kaeaxp|jxa ^k~kJcpawapjx yndjqjeje j`kaeaxp|jxa ~k~k `adjc~cje cnpacj yjxane pn|xnl~p

`aeqjpjcje yn|d~ ~ep~c `a|jjp aejy% Jcpawapjx aea xnyn|pa |noaxp|jxa ejkj$

jdjkjp$ mneax yneqjcap$ `je payn cjkj| qjeo `ayadaf ~ep~c |jjp aejy%

l% Jcpawapjx Yndjqjeje Yn|jjpje YjxaneJcpawapjx yndjqjeje yn|jjpje yjxane `adjc~cje bdnf yn|jjp$ xnyn|pa

kneojepj|cje yjxane cn cjkj| |jjp aejy$ knehjpjp yn|cnkljeoje cnxnfjpje

yjxane$ kndjc~cje pnexa$ `je knkln|acje yn|pbdbeoje yj`j yjxane macj yjxane

knkl~p~fcje ljep~je%

h% Jcpawapjx Waxapn @bcpn|

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Pjlnd >%:

A`nepagacjxa Jcpawapjx

X~kln|= \X^@ F%Je`a X~dpfje @jneo \j`mj$ pndjf `abdjf cnkljda

Jcpawapjx Yndjqjeje Yneh~haje jpj~Dj~e`|q

7 Jcpawapjx Yndjqjeje Ynkln|xafje Cjkj| jpj~ Hdnjeaeo

? Jcpawapjx Yndjqjeje Ynkln|aje Kjcje

6 Jcpawapjx Ynkndafj|jje Ljeo~eje

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\y%:%>99%999 yn| b|jeo ~ep~c : l~dje$ mj`a ~ep~c 7 b|jeo xnljeqjc \y

1%99%999 &`j|a fj|oj ynklndajje xnlnxj| \y% :>%999%999 `je

`ax~x~pcje `neoje kneoo~ejcje knpb`n yneq~x~pje oj|ax d~|~x$

`neoje kjxj kjegjjp :9 pjf~e!%

aaa% Jcpawapjx yndjqjeje j`kaeaxp|jxa ~k~k aea knkl~p~fcje jdjp p~daxxnyn|pa cn|pjx$ lbdybaep$ |jc l~c~$ xpnkynd$ c~apjexa%~ep~c% Lajqj qjeo

pakl~d jpjx cbex~kxa jdjp p~dax `ayn|ca|jcje xnlnxj| \y% 0%699%999%

aw% Jcpawapjx aea knkl~p~fcje jdjp cbk~eacjxa qjap~ pndnybe `neojelajqj xnlnxj| \y :%009%187 yn| pjf~e%

w% Jcpawapjx yndjqjeje j`kaeaxp|jxa ~k~k knkl~p~fcje x~kln| daxp|ac~ep~c ynen|jeoje% Lnlje qjeo `apjeoo~eo jpjx x~kln| daxp|ac qjeo

`acbex~kxa xnlnxj| ?> jpp `neoje jx~kxa ynkjcjaje djky~ :< mjk

yn| fj|a$ xnfaeooj kneofjxadcje `jqj 9$1 cf &?> jpp v :< mjk!$

lajqj yn| cf xnlnxj| \y% 799% Mj`a lajqj yneoo~ejje daxp|ac xndjkj

xnpjf~e `jdjk |~jeoje aea xnlnxj| \y :1?%:99%

@neoje `nkacaje `a`jyjp pbpjd lajqj ~ep~c jcpawapjx yndjqjeje j`kaeaxp|jxa

~k~k xndjkj pjf~e

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Lajqj yneq~x~pje gjxadapjx \y :%>99%999

Lajqj jdjp p~dax cjepb| \y 0%699%999

Lajqj pndnybe \y :%009%187

Lajqj daxp|ac \y :1?%:99

Pbpjd lajqj jcpawapjx yndjqjeje j`kaeaxp|jxa ~k~k \y ::>%186%987

l% Jcpawapjx Yndjqjeje Yn|jjpje YjxaneJcpawapjx aea `adjc~cje bdnf yn|jjp ~ep~c knkljep~ cnyn|d~je yjxane

xndjkj knemjdjea |jjp aejy% M~kdjf yn|jjp qjeo knejeojea xnd~|~f cndjx

xnljeqjc 0>%999 yn| l~dje% Mj`a pbpjd lnlje ~ep~c

jcpawapjx yndjqjeje yn|jjpje yjxane xnlnxj| \y 000%179%999 &:< v 0>%999!

h% Jcpawapjx Waxapn @bcpn|Jcpawapjx waxapn `bcpn| aea j`jdjf c~em~eoje `bcpn| ~ep~c kneobep|bd

yn|cnkljeoje cnxnfjpje yjxane% M~kdjf `bcpn| qjeo knejeojea xnd~|~f cndjx

xnljeqjc 6 b|jeo% Xnpajy cndjx `adjqjea bdnf < b|jeo `bcpn| yn| fj|a ~ep~c

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Jcpawapjx yneoaejyje qjeo `jyjp `ayadaf bdnf yjxane pn|`a|a `j|a lnln|jyj cndjx

`neoje gjxadapjx+gjxadapjx qjeo ln|ln`j% Yn|ln`jje gjxadapjx kneqnljlcje

cbex~kxa lajqj qjeo ln|ln`j xnfaeooj ~ep~c kneonpjf~a pbpjd lajqj `j|a

jcpawapjx yneoaejyje yjxane kjxaeo+kjxaeo cndjx fj|~x `afap~eo xnhj|j

pn|yaxjf%

Pjlnd >%9%999

>% Dnkj|a cnhad 0>9%999

7% Mjk `ae`aeo >9%999

?% Knmj yjxane 1>9%999

6% C~|xa yne~eoo~ :>9%999

1% Cayjx jeoae 8%999

X~kln|= \X^@ F%Je`a X~dpfje @jneo \j`mj

a% Jcpawapjx Yneoaejyje Yjxane Cndjx @jfdaj+ Gjxadapjx cndjx @jfdaj pn|`a|a `j|a = JH$ PW$ C~dcjx$ pnkyjp

pa`~| yjxane$ dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ `je c~|xa

yne~eoo~% Pbpjd fj|oj yn|bdnfje gjxadapjx cndjx ^pjkj \y

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:9%>99%999% Kjxj kjegjjp :9 pjf~e% Lajqj yneq~x~pje gjxadapjx

cndjx ~pjkj j`jdjf \y :%9>9%999 &knpb`n oj|ax d~|~x!%

+

@jpj qjeo `aln|acje `j|a ljoaje cn~jeoje ~ep~c lajqj daxp|ac

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j`jdjf lajqj cnxnd~|~fje yneoo~ejje daxp|ac ~ep~c xnk~j

`nyj|pnkne$ cj|ej ynehjpjpje kn|ncj pa`jc knkaxjfcje yn|

`nyj|pnkne ~ep~c yneoo~ejje daxp|aceqj$ kjcj `jxj|

ynenep~je ynkjcjaje daxp|ac bdnf yneoo~ejje gjxadapjx ~ep~c

cndjx ~pjkj ln|`jxj|cje `jqj `j|a kjxaeo+kjxaeo gjxadapjx

pn|xnl~p `acjda nxpakjxa djkj yneoo~ejjeeqj `jdjk xnfj|a

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cf yn| fj|a% Pj|ag YDE yn| cf xnlnxj| \y%799$ kjcj

ynkjcjaje daxp|ac ~ep~c cndjx @jfdaj xndjkj pjf~e

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`neoje kneoo~ejcje xjp~je :k8% Pj|ag `j|a Y@JK$ \y%99

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8$ xnknepj|j : k

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ynkjcjaje ja| yn| fj|a xnlnxj| \y%8?> &:>9":999 dapn| v

\y%99!$ xnfaeooj pbpjd ynkjcjaje ja| ~ep~c cndjx ^pjkj

xndjkj pjf~e

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?9 dapn| `je ljc pn|xnl~p `aaxa

ca|j+ca|j xjp~ fj|a xjp~ cjda% Kjcj `jyjp `afap~eo ynkjcjaje ja|

`neoje kneoo~ejcje xjp~je :k8% Pj|ag `j|a Y@JK$ \y%99

"k

8$ xnknepj|j : k

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ynkjcjaje ja| yn| fj|a xnlnxj| \y%8?> &:>9":999 dapn| v

\y%99!$ xnfaeooj pbpjd ynkjcjaje ja| ~ep~c cndjx Pn|jpja

xndjkj pjf~e : fj|a!%

@neoje `nkacaje `a`jyjp pbpjd lnlje ~ep~c jcpawapjx ynkln|aje

gjxadapjx yjxane cndjx Pn|jpja xndjkj pjf~e %610%?8?

&\y 699%999 # :0%6>9%7:< # \y

7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D

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aaa% Jcpawapjx Yneoaejyje Yjxane Cndjx Jeoo|nc+ Gjxadapjx cndjx Jeoo|nc pn|`a|a `j|a = PW$ cayjx jeoae$ pnkyjp

pa`~| yjxane$ dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ c~|xa

yne~eoo~$ Pbpjd fj|oj yn|bdnfje gjxadapjx cndjx Jeoo|nc \y

0%0%999% Kjxj kjegjjp :9 pjf~e% Lajqj yneq~x~pje gjxadapjx

cndjx Jeoo|nc j`jdjf \y 0099 &knpb`n oj|ax d~|~x!%

+ @jpj qjeo `aln|acje `j|a ljoaje cn~jeoje ~ep~c lajqj daxp|acqjeo `acnd~j|cje bdnf \X^@ F%Je`a X~dpfje @jneo \j`mj$

j`jdjf lajqj cnxnd~|~fje yneoo~ejje daxp|ac ~ep~c xnk~j

`nyj|pnkne$ cj|ej ynehjpjpje kn|ncj pa`jc knkaxjfcje yn|

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ynenep~je ynkjcjaje daxp|ac bdnf yneoo~ejje gjxadapjx ~ep~c

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pn|xnl~p `acjda nxpakjxa djkj yneoo~ejjeeqj `jdjk xnfj|a

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yn| fj|a% Pj|ag YDE yn| cf xnlnxj| \y%799$ kjcj ynkjcjaje

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`nyj|pnkne% Mj`a `jxj| yneofap~eoje ynkjcjaje lnlje ja|

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yj`j cjkj| |jjp aejy cndjx Jeoo|nc `a`jxj|cje yj`j ln|jyj

dapn| ja| qjeo `ao~ejcje yn| fj|a% Kn|~m~c yj`j ljc ja| qjeo

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ca|j+ca|j xjp~ fj|a xjp~ cjda% Kjcj `jyjp `afap~eo ynkjcjaje ja|

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"k8$ xnknepj|j : k8 ja| ; :999 dapn|% @neoje `nkacaje `jyjp

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\y%99!$ xnfaeooj pbpjd ynkjcjaje ja| ~ep~c cndjx ^pjkj

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gjxadapjx yjxane cndjx Jeoo|nc xndjkj pjf~e %7?7%6?> &\y 0099 # \y :0%7%999 # \y 791%8?>!%

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jeoae$ dnkj|a cnhad$ mjk `ae`aeo$ knmj yjxane$ `je c~|xa

yne~eoo~% Pbpjd fj|oj yn|bdnfje gjxadapjx cndjx ^pjkj \y

%999% Kjxj kjegjjp :9 pjf~e% Lajqj yneq~x~pje gjxadapjx

cndjx ~pjkj j`jdjf \y 99 &knpb`n oj|ax d~|~x!%

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j`jdjf lajqj cnxnd~|~fje yneoo~ejje daxp|ac ~ep~c xnk~j

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`nyj|pnkne$ cj|ej ynehjpjpje kn|ncj pa`jc knkaxjfcje yn|

`nyj|pnkne ~ep~c yneoo~ejje daxp|aceqj$ kjcj `jxj|

ynenep~je ynkjcjaje daxp|ac bdnf yneoo~ejje gjxadapjx ~ep~c

cndjx ~pjkj ln|`jxj|cje `jqj `j|a kjxaeo+kjxaeo gjxadapjx

pn|xnl~p `acjda nxpakjxa djkj yneoo~ejjeeqj `jdjk xnfj|a

xnfaeooj `a`jyjpcje ynkjcjaje daxp|ac yn| fj|a xnlnxj|

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@neoje `nkacaje `a`jyjp pbpjd lnlje ~ep~c jcpawapjx ynkln|aje

gjxadapjx yjxane cndjx ^pjkj xndjkj pjf~e 9

&\y 99 # \y

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Pjlnd >%8

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:% @jfdaj :>%001%%7?7%6?>

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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D

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cj|qjje hdnjeaeo xn|wahn yn| pjf~e xnlnxj| \y%?%999%999 &&< v \y

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aa% Lajqj ljfje kjcje yjxane ~ep~c cndjx WAY xndjkj xnpjf~e j`jdjf \y0>1%199%999%

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D~jx Ljeo~eje

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8% Knenep~cje Ynkah~ LajqjPjfjy xndjem~peqj j`jdjf pjfjy kneoa`nepagacjxa ynkah~ lajqj yj`j kjxaeo+

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h% Jcpawapjx Waxapn @bcpn|Jcpawapjx waxapn `bcpn| j`jdjf c~em~eoje `bcpn| ~ep~c kneobep|bd cnxnfjpje

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g% Jcpawapjx Yndjqjeje Ynkln|aje KjcjeYnkah~ lajqj `jdjk jcpawapjx yndjqjeje ynkln|aje kjcje j`jdjf m~kdjf fj|a

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ln|ac~p =

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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D

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LBY qjeo `alnljecje ; pj|ag hbxp `|awn| yn| ~eap v `|awn| qjeo `ao~ejcje

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7/31/2019 PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RSUD. H. A. SULTHAN D

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Pjlnd >%7

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