한국치위생학회지 (Journal of Korean society of Dental Hygiene)

  • 제24권5호
  • /
  • Pages.489-501
  • /
  • 2024
  • /
  • 2287-1705(pISSN)
  • /
  • 2288-2294(eISSN)
한국치위생학회 (Korean Society of Dental Hygiene)
권호 표지
DOI QR코드

DOI QR Code

시간동인 활동기준 원가계산을 적용한 치과위생사 예방치과처치의 원가산정

Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)

  • 정윤숙 (경북대학교 과학기술대학 치위생학과) ;
  • 오보경 (조이인아카데미 교육부) ;
  • 장윤정 (호원대학교 치위생학과) ;
  • 황선희 (신구대학교 치위생학과) ;
  • 윤서영 (강동경희대학교 병원) ;
  • 백성은 (서울리오치과) ;
  • 김민영 (호원대학교 치위생학과)
  • Yun-Sook Jung (Department of Dental Hygiene, College of Science & Technology, Kyungpook National University) ;
  • Bo-Kyoung Oh (JOYIN Academy, Education Programs) ;
  • Yun-Jung Jang (Department of Dental Hygiene, Howon University) ;
  • Sun-Hee Hwang (Department of Dental Hygiene, Shingu College) ;
  • Seo-Young Yoon (KyungHee University Hospital at Gangdong) ;
  • Seong-Eun Baek (Seoul Rio Dental Clinic) ;
  • Min-Young Kim (Department of Dental Hygiene, Howon University)
  • 투고 : 2024.09.25
  • 심사 : 2024.10.07
  • 발행 : 2024.10.30
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

Objectives: This study used Time-Driven Activity-Based Costing (TDABC) to measure the value of preventive dental hygiene care and offering a more practical and adaptable cost management method than compared to traditional cost accounting approaches.. Methods: A descriptive survey was conducted using 164 questionnaires collected from dental hygienists actively involved in preventive dental care. The cost data related to labor, materials, and overheads, were anlyzed using detailed classifications of procedures such as scaling, fluoride application, and sealant application. Results: The total allocated cost of 10,163,355 South Korean Won (KRW) was divided by the total working time of the dental clinic (23,520 min), providing a unit cost of 432 KRW/min. Among the three preventive dental care procedures, scaling had the highest total activity cost of 5,867,243 KRW. Conclusions: This study provides valuable evidence for the implementation of an appropriate fee system for preventive dental care performed by dental hygienists. Therefore, this study contributes to the establishment of a fair and rational reimbursement structure.

키워드

과제정보

This study was part of the reported titled 'Cost Estimation and Value Assessment of Preventive Dental Care by Dental Hygienists Using Time-Driven Activity-Based Costing' (ISBN: 979-11-984726-6-3 (13310)), a research project commissioned by the Korean Dental Hygienists Association in 2023.

참고문헌

  1. Park MS. Oral health preventive behaviors and unmet need of periodontal care in middle-aged Korean using Korea National Health and Nutrition Examination Survey (2012-2018) Data[Master's thesis]. Seoul: Hanyang University, 2023.
  2. Shin SH. The trend of national health insurance dental treatment in the last 10 years. HIRA 2020;14(6):70-84.
  3. Health Insurance Review & Assessment Service. Health insurance nursing care benefit cost [Internet]. Health Insurance Review & Assessment Service[cited 2023 Dec 15] Available from: https://repository.hira.or.kr/handle/2019.oak/3076.
  4. Kim JH, Kim HJ. Job performance and Job performance rate of clinical dental hygienist. AJMAHS 2017;7(5):431-40. https://doi.org/10.35873/AJMAHS.2017.7.5.039
  5. Bae SM, Shin BM, Shin SJ, Lim HJ, Han SY, Kwak SH, et al. Identification of dental hygiene activities for determination of fees for dental hygiene activities. Seoul: Korean Dental Hygienists Association; 2021: 7-129.
  6. Ho SH, Ahn BG, Yang JH, Kim HJ, Lee S, Kim JH, et al. Research on rehabilitation medical delivery system and policy improvement measures. Seoul: National Rehabilitation Center; 2017: 17-199.
  7. Kwon BS. Rehabilitation medicine healthcare supply and delivery system. J Korean Med Assoc 2017;60(11):860-3. https://doi.org/10.5124/jkma.2017.60.11.860
  8. Jee YG. Status of rehabilitation medical fees and improvement plans. HIRA 2017;11(5):28-36.
  9. Jeong HS, Kim HB, Yoo JH, Min HJ, Kim HY, Kim SY, et al. Research on measures to expand regionally balanced rehabilitation medical institutions. Seoul: Yonsei Institute of Health and Welfare; 2019: 3-223.
  10. Lim JY, Kim MJ, Park CG. Analysis of cost and efficiency of a medical nursing unit using time-driven activity-nased costing. J Korean Acad Nurs 2011;41(4):500-9. https://doi.org/10.4040/jkan.2011.41.4.500
  11. Balakrishnan K, Goico B, Arjmand EM. Applying cost accounting to operating room staffing in otolaryngology: time-driven activity-based costing and outpatient adenotonsillectomy. Otolaryngol Head Neck Surg 2015;152(4):684-90. https://doi.org/10.1177/0194599814568273
  12. Kaplan AL, Agarwal N, Setlur NP, Tan HJ, Niedzwiecki D, McLaughlin N, et al. Measuring the cost of care in benign prostatic hyperplasia using time-driven activity-based costing (TDABC). Healthcare 2015;3(1):43-8. https://doi.org/10.1016/j.hjdsi.2014.09.007
  13. French KE, Frenzel JC, Feeley TW. Value based care and bundled payments: anesthesia care costs for outpatient oncology surgery using time-driven activity-based costing. Healthc (Amst) 2016;4(3):173-80. https://doi.org/10.1016/j.hjdsi.2015.08.007
  14. Kaplan RS, Anderson SR. Time-driven activity-based costing. Havard Business Review 2004;82:131-8.
  15. Korea Institute for Health and Social Affairs. Survey of health and medical personnel [Internet]. Ministry of health and welfare[cited 2023 Dec 15]. Available from: https://www.prism.go.kr/homepage/entire/researchDetail.do?researchId=1351000-202200328.
  16. Statistics Korea. Average monthly wage increase rate [Internet]. Statistics Korea[cited 2023 Dec 15]. Available from: https://kosis.kr/statHtml/statHtml.do?orgId=101&tblId=DT_1YL15006&conn_path=I2.
  17. Korea Institute for Health and Social Affairs. Accounting research study for the 3rd relative value reform. Seoul: Health Insurance Review & Assessment Service; 2019: 21-400.
  18. Health Insurance Review & Assessment Service [Internet]. Wonju: Health Insurance Review & Assessment Service HIRA[cited 2023 Oct 10]. Available from: https://biz.hira.or.kr/index.do?sso=ok.
  19. Lee HH. Development and effect of simulation-based timedriven activity based costing (TD-ABC) program[Doctoral dissertation]. Incheon: Inha University; 2017.
  20. Long-Term Care Insurance. Long-term care insurance law [Internet]. Wonju: National Health Insurance Service; 2008[cited 2024 Feb 14]. Available from: https://www.longtermcare.or.kr/npbs/.
  21. Kaplan RS, Anderson SR. The innovation of time-driven activity-based costing. Journal of Cost Management 2007;21(2):5-15.