Analysis of Unit Costs for Chemical Laboratory Examination Parameters at the Jakarta Public Health Laboratory Center in 2024

Abstract

Chemical laboratories play a strategic role in environmental quality testing, particularly in the analysis of water, food, and solid substances. However, the current calculation of unit costs for chemical laboratory examinations at BB Labkesmas Jakarta only accounts for consumable materials and electricity costs, leading to cost underestimation and non-tax state revenue (PNBP) tariffs that do not reflect actual operational costs. This condition may threaten the sustainability of laboratory operations. This study aimed to calculate the unit cost per examination parameter in the chemical laboratory of BB Labkesmas Jakarta in 2024 using a comprehensive costing approach and to analyze the cost recovery rate (CRR) for each parameter. A descriptive quantitative approach was applied using secondary data from the 2024 financial reports. Cost allocation was conducted using the double distribution method to assign supporting unit costs to production units, followed by the Relative Value Unit (RVU) method to determine unit costs per parameter. A total of 47 laboratory examination parameters were analyzed, comprising 4,292 samples. The total laboratory cost after allocation amounted to IDR 1,931,744,155, with an average unit cost of IDR 481,565 per parameter. The highest unit costs were observed for Oil and Grease and Anionic Surfactant parameters, while the lowest were for Temperature and Taste. The average CRR was 5.0%, indicating that actual unit costs far exceeded the current service tariffs. Fixed costs dominated the cost structure, suggesting that increasing examination volume and adjusting tariffs based on actual unit costs are essential to improve efficiency and laboratory sustainability.