Health centre has the responsibility to give health services to community and developed them to actieve a healthy life. That was the reason that health services should be given with the best quality Customer oriented service quality was based on client oriented-provider efficient which was developed by Engenderhealth and in its development. This kind of quality was based on client oriented-prov…
De-centralization urges was every area task force, including health sector was managed the monetary with effective, efficient, transparent , accountable and auditable. This fenomena was made perimary health care unit (Puskesmas)need to fulfil consumers need By ABC (Activity Based Costing) method will be more countable to occurate the costs from every activities. The research aims to identify t…