Calculation of unit cost could give some information to healthcare policy. Broncho-pneumonia is a lung inflammation disease that occurs in around 30% of babies with high mortality risk. This study was aimed to determine the general depiction of unit cost calculation for bronchopneumonia among pediatric patients at Prof. Dr. R. D. Kandou Hospital according to clinical pathway. This was an observational retrospective study. Samples were obtained by using random sampling as many as 42 samples that fulfilled inclusion criteria. Processed data included patients’ demography, treatment, and the average of direct cost calculation. The results showed that the implemented therapy consisted of antibiotic, non-antibiotic, fluid therapy, ancillary laboratory examination, radiology, and ancillary diagnostics. Total cost for drugs was Rp. 8,822,455; laboratory Rp. 28,568,725; radiology Rp. 9,912,400; and ancillary diagnostic examination Rp. 7,110,000. Compared to the cost covered by BPJS, the hospital had some excess as follows: drug unit Rp. 958,549, radiology Rp. 1,771,517, and ancillary diagnostic examination Rp. 581,852. For ancillary laboratory examination in the hospital, there was a difference as much as Rp. 1,341,276 less than the the BPJS coverage. Conclusion: There was an excess difference within drug unit, radiology, and ancillary examinations for pediatric bronchopneumonia, while laboratorium unit possess lesser cost than BPJS.Keywords: bronchopneumnonia, cost unitAbstrak: Perhitungan biaya satuan merupakan salah satu informasi masukan dalam pembuatan kebijakan pelayanan. Bronkopneumonia ialah penyakit radang paru yang terjadi pada sekitar 30% anak balita dengan risiko kematian yang tinggi. Penelitian ini bertujuan untuk mendapatkan gambaran perhitungan biaya satuan pada pasien bronkopneumonia anak di RSUP Prof. Dr. R. D. Kandou berdasarkan clinical pathway. Jenis penelitian ialah observasional retrospektif. Sampel penelitian dikumpulkan dengan metode random sampling berjumlah 42 sampel yang memenuhi kriteria inklusi. Data meliputi data demografi pasien, gambaran pengobatan, dan penghitungan rata-rata biaya langsung. Hasil penelitian mendapatkan bahwa terapi yang digunakan ialah antibiotik, non antibiotik, terapi cairan, serta penunjang laboratorium, radiologi, dan penunjang diagnostik. Total biaya untuk obat Rp. 8.822.455, laboratorium Rp. 28.568.725, radiologi Rp. 9.912.400, dan penunjang diagnostik Rp. 7.110.000. Bila dibandingkan dengan biaya tanggungan BPJS, rumah sakit memiliki selisih lebih pada unit obat sebanyak Rp. 958.549, radiologi Rp. 1.771.517, dan penunjang diagnostik Rp. 581.852. Untuk penunjang laboratorium, terdapat selisih kurang sebesar Rp. 1.341.276. Simpulan: Pada pengobatan bronkopneumonia anak terdapat perbedaan selisih lebih pada unit obat, radiologi, dan penunjang diagnostik, serta terdapat selisih kurang pada unit laboratoriumKata kunci: bronkopneumonia, perhitungan biaya satuan