Latar Belakang: Rumah Sakit berfungsi melakukan upaya kesehatan dasar, kesehatan rujukanserta kesehatan penunjang yang dituntut mampu meningkatkan kualitas sumber daya manusia,peralatan dan teknologi. Analisis biaya dalam hal ini, dapat digunakan untuk perhitunganperencanaan anggaran, pengendalian biaya serta subsidi. Tujuan: Untuk mengetahui biayasatuan tindakan Rehabilitasi Medik serta upaya efisiensi dalam menutup kesenjangan tarifRumah Sakit dengan tarif INA CBGs. Metode: Analisis biaya dilakukan pada 23776 tindakanantara lain: High Laser 5666, Dry Needling 708, Injeksi Intraartikular 3142, MWD 6313, TENS3845, US 185, Traksi 34, Parrafin 362, Inhalasi 137, berbagai jenis latihan (Fisioterapi Dewasa 147, Fisioterapi Anak 516, Terapi Wicara Dewasa 398, Terapi Wicara Anak 1477, OkupasiTerapi Dewasa 709, Okupasi Terapi Anak 137). Hasil: Total biaya tindakan sebesar Rp13.122.053.719,-. Kesenjangan paket biaya satuan dengan tarif INA CBGs untuk paket 2modalitas (TENS-MWD) sebesar Rp (337.339), paket Latihan Fisioterapi Anak sebesar Rp(344.196), paket modalitas dan latihan (TENS – OT dewasa) sebesar Rp (536.293), paket HighLaser sebesar Rp (554.803), paket Injeksi Intraartikular sebesar Rp (889.211). Kesimpulan:Adanya kesenjangan biaya satuan dengan tarif Rumah Sakit serta tarif INA CBG’s dapatmenjadi bahan evaluasi bagi Rumah Sakit untuk melakukan efisiensi.

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Background: The function of the hospital is to carry out basic health efforts, referral health andsupporting health which are required to be able to improve the quality of human resources,equipment and technology. Cost analysis in this case can be used to calculate budget planning,cost control and subsidies. Objective: To determine unit costs for Medical Rehabilitation andefficiency efforts in closing the gap of hospital rates and INA CBGs rates. Methods: Costanalysis was performed on 23776 procedures including: High Laser 5666, Dry Needling 708,Intraarticular Injection 3142, MWD 6313, TENS 3845, US 185, Traction 34, Paraffin 362,Inhalation 137, various types of exercise (Adult Physiotherapy 147, Children Physiotherapy516, Adult Speech Therapy 398, Children Speech Therapy 1477, Adult Occupational Therapy709, Children Occupational Therapy 137). Result: The total cost is IDR 13,122,053,719.-. Thedifference between the unit cost package and the INA-CBGs rate for the 2 modality package(TENS-MWD) is IDR (337,339), the Children's Physiotherapy Training package is IDR(344.196), High Laser for IDR (554,803), Intraarticular Injection package for IDR (889,211).Conclusion: There is a gap in the unit cost with Hospital rates and INA-CBG's rates can beused as evaluation material for Hospitals to carry out efficiency.