DOI QR코드

DOI QR Code

시간동인 활동기준원가계산 기반 재가 방문간호센터 원가관리프로그램 개발 및 적용

Development and Application of Cost Management Program for Visiting Nursing Centers Using Time-Driven Activity-Based Costing

  • 투고 : 2019.03.20
  • 심사 : 2019.07.23
  • 발행 : 2019.10.31

초록

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.

키워드

참고문헌

  1. Lim JY, Kim EJ, Choi KW, Lee JS, Noh WJ. Analysis of barriers and activating factors of visiting nursing in long-term care insurance. The Journal of the Korea Contents Association. 2012;12(8):283-299. https://doi.org/10.5392/JKCA.2012.12.08.283
  2. Kim J, Kim H. Effects of home care services use by older adults on family caregiver distress. Journal of Korean Academy of Nursing. 2016;46(6):836-847. https://doi.org/10.4040/jkan.2016.46.6.836
  3. Kim J, Lee I. The effects of visiting nursing services in longterm care insurance: A difference-in-difference analysis. Journal of Korean Academy of Community Health Nursing. 2015;26(2):89-99. https://doi.org/10.12799/jkachn.2015.26.2.89
  4. Sanford KD. Integration requires new roles and responsibilities. Healthcare Financial Management: Journal of the Healthcare Financial Management Association. 2013;67(3):56-58, 60.
  5. Lim JY, Kim GM, Ko GJ. Influence of entrepreneurship, personality traits, and need for entrepreneurial education on entrepreneurial intention in nursing students. Journal of the Korean Data Analysis Society. 2017;19(6):3361-3377. https://doi.org/10.37727/jkdas.2017.19.6.3361
  6. National Health Insurance Service. 2017 Long term care insurance statistical yearbook. Wonju: National Health Insurance Service; 2018. p. 309-313.
  7. Kwon M, Ji JH. Influence of cost management perception and attitude on cost management behavior among hospital employees. The Korean Journal of Health Service Management. 2011;5(1):87-99. https://doi.org/10.12811/kshsm.2011.5.1.087
  8. Chung MJ, Lee SC, Yoon K. A case study on activity-based costing system in hospital management. Korean Journal of Management Accounting Research. 2014;14(1):109-144.
  9. Bae JM, Koh SJ, Lee CS. A case study on the application of global logistic service cost management system by BPR (Business Process Reengineering). International Business Review. 2018;22(1):135-164. https://doi.org/10.21739/IBR.2018.03.22.1.135
  10. Lee SN. The effect on the goodness of fit accounting information systems on corporate performance. Tax Accounting Research. 2003;12:145-164.
  11. Cadmus E, Johansen M, Zimmer P, Knowlton D. Entrepreneurship: Assessing the readiness of the New Jersey APN workforce. Nursing Administration Quarterly. 2017;41(1):48-55. https://doi.org/10.1097/NAQ.0000000000000203
  12. Lee HH. Development and effect of simulation-based timedriven activity based costing (TD-ABC) program [dissertation]. Incheon: Inha University; 2017. p. 1-84.
  13. Long-Term Care Insurance. Long-term care insurance law [Internet]. Wonju: National Health Insurance Service; c2008 [cited 2018 Feb 24]. Available from: http://www.longtermcare.or.kr/npbs/.
  14. Kaplan RS, Anderson SR. The innovation of time-driven activity-based costing. Journal of Cost Management. 2007;21(2):5-15.
  15. Jung YS, Kim HA. Patterns and trends in schedule control practice of Korean general contractors. Korean Journal of Construction Engineering and Management. 2011;12(4):88-96. https://doi.org/10.6106/KJCEM.2011.12.4.88
  16. Lee CM. A study on the development of accounting information systems. Journal of Industrial Studies. 2000;22:129-149.
  17. Park HA, Byun YC, Kim SH, Yoon SY. Development of internet-based health information service program for the disabled. Sejong: Ministry of Health and Welfare; 2003 Jan. Report No.: TRKO201500007167.
  18. Yang J, Lee H, Yoo KH. Development and evaluation of health care providers' counseling manual in mobile application for lifelong health care among patients with chronic hepatitis B. The Journal of Korean Academic Society of Nursing Education. 2014;20(1):108-117. https://doi.org/10.5977/jkasne.2014.20.1.108
  19. Yoo AJ, Lee JS, Han EJ, Na YK. Long-term health insurance integrated visiting service application and evaluation report I. Wonju: National Health Insurance Service; 2016 Nov. Report No.: 2016-1-0015.
  20. Lee MK. Job identificaton of home visiting nurses based on long-term care insurance for the elderly program [dissertation]. Seoul: Hanyang University; 2010. p. 1-81.
  21. Monsen K, Melton-Meaux G, Timm J, Westra B, Kerr M, Raman N, et al. An empiric analysis of Omaha system targets. Applied Clinical Informatics. 2011;2(3):317-330. https://doi.org/10.4338/ACI-2010-12-RA-0076
  22. Lynn MR. Reliability estimates: Use and disuse. Nursing Research. 1985;34(4):254-255. https://doi.org/10.1097/00006199-198507000-00016
  23. Lee SY. A study on the impact of food material management behavior in accordance with hotel staff's perception in F&B cost control [master's thesis]. Busan: Dong-A University; 2000. p. 1-72.
  24. Yoo JH. Effect of an operating room nursing activity cost analysis simulation program using time-driven activity based costing on operating nurse's cost management competencies [dissertation]. Incheon: Inha University; 2018. p. 1-180.
  25. Lim JY, Noh WJ, Kim JH. Easy cost management for nurses. Seoul: HN Science; 2017. p. 42-255.
  26. Kim TY, Park BK. A new accounting service system based on the web service. Dong-A University Business Administration Research. 2004;17:1-19.
  27. Song YK. A study on the development of a web-based cost management system of building interior projects. Korean Institute of Interior Design Journal. 2004;13(3):197-204.
  28. Wodchis WP. Applying activity-based costing in long term care. Healthcare Management Forum. 1998;11(4):25-32. https://doi.org/10.1016/S0840-4704(10)61020-4
  29. Miller JA. Designing and implementing a new cost management system. Journal of Cost Management. 1992;5(4):41-53.
  30. Lim JY, Kang SB, Lee HH. Development of nursing activity cost calculation program using time-driven activity-based costing (TD-ABC). The Journal of the Korea Contents Association. 2018;18(4):480-494. https://doi.org/10.5392/JKCA.2018.18.04.480
  31. Lee HK, Lee YS, Kim KS, Kim JJ. A study on a cost-based information management system for apartment finishing work items. Korean Journal of Construction Engineering and Management. 2010;11(1):29-37. https://doi.org/10.6106/KJCEM.2010.11.1.29
  32. Ippolito A, Boni S, Cinque E, Greco A, Salis S. Using time-driven activity-based costing to establish a tariff system for home health care services. Journal of Healthcare Management. 2016;61(6):436-447. https://doi.org/10.1097/00115514-201611000-00009
  33. Lee SN. Effects of ABC accounting implementation on non-financial performance measurement and corporate performance. Korean International Accounting Review. 2011;40:233-258.
  34. Shin JY, Son MS. Analysis of cost accounting status and cost recognition of small business in Korea. Korean Accounting Journal. 1995;4(1):55-81.
  35. Kim SK, Pyo CM, Lee SW. An activity-based costing project: A case of ‘S’ hospital. Korean Journal of Accounting Research. 2010;15(3):61-87.
  36. Lim JY, Kim JH, Kim GM, Yoo JH. Effect of cost perception and cost attitude on cost management behavior among clinical nurses. The Journal of the Korea Contents Association. 2016;16(5):113-123. https://doi.org/10.5392/JKCA.2016.16.05.113
  37. Kim WS. Advertising psychology. Hakjisa: Seoul; 2000. p. 28-32.
  38. Cant RP, Cooper SJ. Simulation-based learning in nurse education: Systematic review. Journal of Advanced Nursing. 2010;66(1):3-15. https://doi.org/10.1111/j.1365-2648.2009.05240.x
  39. Eun HJ, Kim JY. The effects of management control systems through behavior traits of personnels on managerial performances in hospital organizations. Korean Journal of Business Administration. 2011;24(6):3551-3580.

피인용 문헌

  1. 노인장기요양보험 재가방문간호 서비스 개발과 확대 방안 vol.27, pp.3, 2019, https://doi.org/10.22705/jkashcn.2020.27.3.241
  2. 방문간호센터 경영효율성 개선 사례 분석: 경영 컨설팅 적용을 중심으로 vol.28, pp.2, 2021, https://doi.org/10.22705/jkashcn.2021.28.2.111