Penelitian dilakukan untuk melihat clinical pathway dan perhitungan cost of treatment apendisitis di RSUD Dr. Adnaan WD Payakumbuh Sumatera Barat tahun 2012. Cost of treatment adalah perhitungan terkait biaya langsung (mempergunakan Activity Based costing) dan tak langsung (dimodifikasi dengan metoda Simpel Distribusi), merupakan biaya perawatan atau tindakan layanan per diagnosa penyakit sesuai clinical pathwaynya. Casemix beserta komplikasi dan komorbiditasnya, berpengaruh terhadap besaran biaya layanan. Hasilnya ; clinical pathway apendisitis dapat disusun sesuai kelompok DRG, terdapat 4 kelompok diagnosa : apendisitis murni, apendisitis murni + penyerta, apendisitis komplikasi , apendisitis komplikasi + penyerta. Hasil hitung menunjukkan biaya rawatan semakin meningkat sesuai dengan komplikasi dan komorbiditasnya. Biaya termahal adalah pada tahap operasi dan komponen biaya terbesar adalah obat dan alat kesehatan dalam satu kali perawatan apendisitis.

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The study was conducted to confirm at clinical pathways and calculate the treatment cost of appendicitis by 2012 at the Dr. Adnaan WD Hospital, Payakumbuh city of West Sumatra. Treatment Cost consist of direct costs (using activity based costing) and indirect (modified by Simple Distribution method), which is the cost of treatment or service actions to diagnosis of the disease according with clinical pathway. Casemix is a mix of cases with complications and comorbidities, affect the amount of the service fee.

The result; clinical pathways of appendicitis can be formed according to DRG group based on its complications and comorbidities. There are 4 groups of diagnosis: pure appendicitis, pure + comorbid appendicitis, complication appendicitis, complication + comorbid appendicitis. The results showed us the cost of treatment are increasing according to its complication and comorbidities. Highest costs are in the operational phase, and the largest cost component is the cost of drugs and medical devices in one treatment appendicitis