• Title, Summary, Keyword: 간호원가

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Design of Activity Based Costing Management System in Home Care (가정간호사업의 활동기준원가관리시스템 설계)

  • 이수정;임정은
    • Proceedings of the Korean Information Science Society Conference
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    • pp.427-429
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    • 2004
  • 진료 및 간호서비스는 다른 제조업과는 달리 무형의 서비스에 대한 간접비의 비율이 두드러지는 특성을 지니며, 이러한 특성으로 인해 의료기관의 전략적 계획수립, 수익성 분석, 경제성 분석, 의료서비스 제공의 질 관리 등의 의사결정에 적극 활용되어야 하는 원가 분석에 어려움을 겪어왔다. 전문 간호 분야인 가정간호는 1회 방문 시에 다양한 활동들이 모여서 가정간호서비스가 수행되므로 가정간호의 원가분석에는 각 행위들이 모인 활동에 대한 분석에 근거한 정확한 원가 정보가 요구되고 있다. 활동기준원가의 기본 요소는 자원, 활동, 자원 동인, 활동 동인, 원가 대상이며 이에 따라 가정간호사업에서 활동기준원가의 각 요소를 정의하고 전통적 원가 계산이 아닌 활동을 중심으로 가정간호사업의 업무 알고리즘을 분석하여 활동기준원가관리시스템을 설계한다. 가정간호사업의 활동기준원가관리시스템은 가정간호의 효율적 운영과 의료기관의 경영 개선과 항께 실질적 원가계산을 통해 정부가 건강 보험 수가를 결정하고, 보험 수가의 적절성을 평가하는데 중요한 기초 자료를 제공하게 될 것으로 기대한다.

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A Methodological Quality Evaluation of Nursing Cost Analysis Research based on Activity-based Costing in Korea (활동기준원가계산(Activity-Based Costing; ABC) 기반 간호원가분석 연구의 방법론적 질 평가)

  • Lim, Ji-Young;Noh, Wonjung;Mo, Jin-A
    • The Journal of the Korea Contents Association
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    • v.16 no.7
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    • pp.279-290
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    • 2016
  • This study was performed to evaluate the methodological quality of nursing costs analysis research based on the activity-based costing in Korea. Data were collected from database of Research Information Shraing Service, Korean studies Information Service System, DBpia and National Assembly Library. Eight studies were published on thesis and journal until Oct, 2015. Quality assessment tool was consisted in 5 factors based on activity-based costing. Studies of 87.5% were calculate the nursing units' costs in the hospital. All papers were appropriate in labor costs in resource factor and activity factor, but only 2 paper was appropriate in overhead cost allocation. Through this result, we found the necessity of improving accuracy in nursing costs analysis. These results can be helpful to manage cost and performance in nursing practice.

Development of Nursing Activity Cost Calculation Program Using Time-Driven Activity-Based Costing (TD-ABC) (병동 간호활동 원가계산 프로그램 개발 :시간동인 활동기준원가계산 기반으로)

  • Lim, Ji Young;Kang, Sung Bae;Lee, Hyun Hee
    • The Journal of the Korea Contents Association
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    • v.18 no.4
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    • pp.480-494
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    • 2018
  • The purpose of this study is to develop a nursing activity cost calculation program based on Lee's doctoral dissertation using TD-ABC. The developed program has been supplemented with data storage, print out, and graph conversion functions to expand the application possibility. The development of the program consisted of three steps: program requirements analysis, program design and development, and program validation. This program was designed not only to do the cost calculation, but also to compare the cost-effectiveness and cost consumption trends. Consequently, this program is meaningful in that the nursing manager can obtain the cost information necessary for nursing unit management and extend the utilization so that the cost management strategy can be established based on the cost information. Therefore, we propose that the cost-management capacity of clinical nurses should be strengthened and the nursing performance measurement research should be expanded by applying it to various actual clinical nursing management settings. It is suggested that this program should be used as a training medium to strengthen nurse cost management capacity by combining nursing management curriculum at undergraduate level.

Effect of Cost Perception and Cost Attitude on Cost Management Behavior among Clinical Nurses (임상간호사의 간호 원가인식 및 원가태도가 원가관리행동에 미치는 영향)

  • Lim, Ji-Young;Kim, Ju-Hang;Kim, Geun-Myun;Yoo, Jung-Hee
    • The Journal of the Korea Contents Association
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    • v.16 no.5
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    • pp.113-123
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    • 2016
  • Purpose: The purpose of this study was to evaluate how the cost perception and the cost attitude of nurses have effect on cost management behavior. Methods: Participants were 150 nurses who had worked for more than 1 year in general hospitals. Data were collected from November 16 to December 11, 2015, using self-recorded questionnaires. Collected data were analyzed using descriptive statistics and multiple regression methods. Results: Cost management behavior was positively correlated with cost perception and cost attitude. Cost attitude was revealed as the variable having effect on cost management behavior. Positive cost attitude can induce desirable cost management. Conclusion: It is necessary to develop effective and systematic Cost Education Program for nurses. Our result is useful to develop cost Education program of clinical nurses, and can be expandable for a variety of fields in programs for nursing students, and nurse managers.

An Analysis of Cost and Profit of a Nursing Unit using Performance-Based Costing: Case of a General Surgical Ward in a General Hospital (시행기준 원가계산을 적용한 간호단위 원가 및 수익 인식에 관한 연구: 1개 종합병원 일반외과병동 사례를 중심으로)

  • Lim, Ji-Young
    • Journal of Korean Academy of Nursing
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    • v.38 no.1
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    • pp.161-171
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    • 2008
  • Purpose: The aim of this study was to analysize net income of a surgical nursing ward in a general hospital. Method: Data collection and analysis was conducted using a performance-based costing and activity-based costing method. Result: Direct nursing activities in the surgical ward were 68, indirect nursing activities were 10. The total cost volume of the surgical ward was calculated at \119,913,334.5. The cost volume of the allocated medical department was \91,588,200.3, and the ward consumed cost was \28,325,134.2. The revenue of the surgical nursing ward was \33,269,925.0. The expense of a surgical nursing ward was \28,325,134.2. Therefore, the net income of a surgical nursing ward was \4,944,790.8. Conclusion: We suggest that to develop a more refined nursing cost calculation model, a standard nursing cost calculation system needs to be developed.

Cost Analysis of Home Care with Activity-Based Costing(ABC) (활동기준원가계산[ABC]을 적용한 가정 간호 원가 분석)

  • Lee Su-Jeong
    • Journal of Korean Academy of Nursing
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    • v.34 no.6
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    • pp.1117-1128
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    • 2004
  • Purpose: This study was carried out to substantiate the application process of activity-based costing on the current cost of hospital home care (HHC) service. The study materials were documents, 120 client charts, health insurance demand bills, salary of 215 HHC nurses, operating expense, 6 HHC agencies, and 31 HHC nurses. Method: The research was carried out by analyzing the HHC activities and then collecting labor and operating expenses. For resource drivers, HHC activity performance time and workload were studied. For activity drivers, the number of HHC activity performances and the activity number of visits were studied. Result: The HHC activities were classified into 70 activities. In resource, the labor cost was 245₩per minute, operating cost was 9,570₩ per visit and traffic expense was an average of 12,750₩. In resource drivers, education and training had the longest time of 67 minutes. Average length of performance for activities was 13.7 minutes. The workload was applied as a relative value. The average cost of HHC was 62,741₩ and the cost ranged from 55,560₩ to 74,016₩. Conclusion: The fixed base rate for a visit in the current HHC medical fee should be increased. Exclusion from the current fee structure or flexible operation of traveling expenses should be reviewed.

Development and Application of Cost Management Program for Visiting Nursing Centers Using Time-Driven Activity-Based Costing (시간동인 활동기준원가계산 기반 재가 방문간호센터 원가관리프로그램 개발 및 적용)

  • Kim, Juhang;Lim, Ji Young
    • Journal of Korean Academy of Nursing
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    • v.49 no.5
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    • pp.586-600
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    • 2019
  • Purpose: This study aimed to develop a web-based cost management program for visiting nursing centers (CMP-VNC), using time-driven activity-based costing (TD-ABC), and to analyze effects of the program. Methods: The CMP-VNC was developed using the combined prototyping approach and system developing life cycle method following four stages: need analysis with comprehensive literature reviews and focus group interviews, design and development of program algorithm, evaluation of the developed program validity using experts and users group, and application and effects analysis. The non-equivalent control group pretest-posttest design was used to analyze the effects of the program. The program demonstration was conducted for four weeks with 60 visiting nurses in 35 visiting centers. Results: The web-based program was developed. It has five interfaces with basic and special functions using TD-ABC, namely, input, visiting nursing activity, visiting nursing activity cost, cost efficiency, and cost calculation report. The experimental group showed significantly higher cost perception and cost confidence than control group. Conclusion: We found that the CMP-VNC can be an effective tool to increase visiting nurses' competency of costing and enhance efficiencies of visiting nursing centers.

Estimation of Home-visiting Care Costs for Low-income Elderly with Chronic Disease in a Metropolitan City Using the Severity Classification and ABC(active-based costing) (대도시 저소득층 만성질환 노인을 위한 가정.방문간호 원가산정 - 환자 중증도 및 활동기준원가계산법(ABC) 적용 -)

  • Kang, Sung-Ye
    • Journal of Korean Academy of Nursing Administration
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    • v.14 no.2
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    • pp.118-130
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    • 2008
  • Purpose: The purpose of this study was to estimate of home-visiting nursing costs for low-income elderly with chronic disease in a metropolitan city using the severity classification and ABC(active-based costing). Methods: First, the HHC activity pool was established. The performance time of each nursing activity were estimated. Second, nursing resources(labor costs, operating costs, and traffic expenses) were analyzed and nursing cost per minute was calculated. And then the cost of each activity was estimated. Third, 202 visiting cases were classified into three group by their severity. And then nursing cost per visit according to their severity was estimated. Results: 59 nursing activities were included in HHC activity pool. The average working time of 59 nursing activity was 6.7minutes and nursing cost per minute was 489 won. According severity, nursing cost per visit were in class I, 54,296 (won), class II 83,124(won), and class III 93,455(won).

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Cost Analysis of Nursing Services in the Delivery Room Using Activity-Based Costing (활동기준원가시스템을 이용한 분만실 간호활동 및 원가 분석)

  • Kim, In-Sook;Kang, Kyeong-Hwa;Lee, Hae-Jong;Kim, Mi-Jung;Kang, Su-Jin;Joo, Young-Mi
    • Journal of Korean Academy of Nursing Administration
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    • v.8 no.1
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    • pp.17-29
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    • 2002
  • The purpose of this study was to examine the application of the Activity-based Costing(ABC) system to analyze the cost of nursing services in the delivery room in a major medical center.The results of this study are as follows;1. In order to calculate the cost of nursing activities, 67 activities of staff nurses on a delivery room were identified and classified as direct nursing activities(45.2%), the indirect activities(32.1%), general management activities(13.9%) and others(8.8%).2. Nursing cost in the delivery room was classified into activity cost(29.9%) and common cost(70.1%). Activity cost involved direct activity cost of staff nurses. The common costs were categorized into indirect activity & general management cost of staff nurses, management cost of the head nurse and activity cost of assistants.3. The final cost objects of nursing services in the delivery room were nursing service for women who had normal vaginal deliveries and nursing service for women who had preterm labor.The total cost of nursing service for a woman who had a normal vaginal delivery was 165,710 won (100.0%). The cost incurred through direct activity cost of staff nurses(58,242 won, 35.1%), indirect activity & general management cost of staff nurses (55,643 won, 33.6%), management cost of head nurse (16,211 won, 9.8%), activity cost of assistants (35,614 won, 21.5%).If the number of days of hospitalization was presumed to be 14 days, the total cost of nursing service for woman who had preterm labor would be 1,845,901 won (100.0%). The cost incurred by direct activity cost of staff nurses in the activity cost (341,349 won, 18.5%), indirect activity & general management cost of staff nurses in the common cost(779,002 won, 42.2%), management cost of head nurse(226,954won, 12.3%), activity cost of assistants in the common cost(498,596 won, 27.0%).In this study, the cost of the nursing services in the delivery room was calculated based on the ABC system. The results of this study showed that resources are assigned to the nursing activities in the delivery room and the mechanisms for assigning the cost of activities for nursing services.

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