Journal of Korean Academy of Nursing Administration (간호행정학회지)

Korean Academy of Nursing Administration (한국간호행정학회)
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Activity-Based Costing Analysis of Nursing Activities in General Hospital Wards

종합병원 일반병동 간호행위의 활동기준원가분석

  • Yoon, Ho-Soon (National Health Insurance Cooperation Ilsan Hospital) ;
  • Kim, Jinhyun (College of Nursing.The Research Institute of Nursing Science, Seoul National University)
  • Received : 2013.03.11
  • Accepted : 2013.08.21
  • Published : 2013.09.30
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Abstract

Purpose: The purpose of this study was to explore the relationship between cost and revenue for inpatient nursing activities in general wards. Methods: Data were collected from 12 medical-surgical wards in one general hospital from January 1 to December 31, 2010. The nursing activities were categorized into 2 groups according to nursing service payment type in terms of the Korea health insurance system. Descriptive statistics were used to identify nursing activities and nursing activity costs. Results: Of 140 nursing activities identified as performed in general wards, payment for 69 items was included in nursing management fees. The percentage of each cost for the nursing units was 90% for labor, 4% for materials, and 6% for operating expenses. The cost for medical support nursing service accounted for 38% of costs and nursing management fees, 62%. The average profit and loss was -237,257,000 won. The cost recovery rate for nursing service was only 44%. Conclusion: The results indicate a need to measure the economic value of nursing activities performed in general wards and use it as a basis for establishing an adequate reimbursement system for nursing service.

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