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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

  • 임지영 (인하대학교 의과대학 간호학과) ;
  • 노원정 (가천대학교 간호대학 간호학과) ;
  • 모진아 (인하대학교 의과대학 간호학과/한국보건의료연구원 신의료기술평가본부)
  • Received : 2016.03.24
  • Accepted : 2016.05.23
  • Published : 2016.07.28

Abstract

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.

본 연구는 활동기준원가계산을 이용한 간호원가 연구의 방법론적 질 평가를 위한 서술적 조사연구이다. 대상 논문은 RISS, KISS, DBpia와 국회도서관에서 수집하였고, 2015년 10월까지의 연구 중 8편의 연구가 선정되었다. 대상 논문의 방법론적 질을 평가하기 위한 평가틀은 활동기준원가계산의 5요소에 근거하여 구성하였다. 대상 논문의 87.5%가 의료기관의 간호단위를 분석대상으로 하였다. 활동기준원가계산 요소 중 자원 항목의 인건비 요인에 대해서는 8편 모두 방법론적으로 적절하게 기술되었으나, 자원 항목의 보조부문비 요인에 대해서는 2편의 연구를 제외하고는 적절하게 기술한 연구가 없었다. 이러한 결과를 바탕으로 향후 활동기준원가계산방법을 이용한 간호원가분석 연구 시행 시에는 원가 산출의 정확성을 높이는 것이 필요함을 알 수 있었다. 또한, 이러한 연구 결과는 간호실무에서 원가관리 및 성과관리에 유용하게 활용될 것이다.

Keywords

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