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 won 119,913,334.5. The cost volume of the allocated medical department was won 91,588,200.3, and the ward consumed cost was won 28,325,134.2. The revenue of the surgical nursing ward was won 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 won 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.
Costs and Cost Analysis ; General Surgery/*economics ; Hospitals, General/*economics ; Humans ; Nursing Service, Hospital/*economics ; Task Performance and Analysis

OBJECTIVETo explore a set of scientific evaluation and intervention methods on perioperatur period which fits for China's situation, and to promote the development of rational drug use.

METHODSTwo would tertiary general hospitals were selected and separated in to intervention group and control group. Intervention was carried out and compared at the same period on inpatient surgical cases of thryroidectomy, mastectomy, cholescystectomy, and hysteromyomectomy plus appendix.

RESULTSThe average drug costs was decreased from 1 601.27 yuan to 1 489.59 yuan and the average antibiotics use from 740.20 yuan to 352.03 yuan (P < 0.01) in the intervention group pre and post intervention. There was a remarkable improvement on the rationality of antibiotics use in intervention group, from 31.35% to 91.81% (P < 0.01) pre and post intervention, implemented in the hospital.

CONCLUSIONIt is practicable and effective to implement rational drug use where intervention was carried out, since it plays an active role on promoting safely, effectively and economic antibiotic use in China.

Anti-Bacterial Agents ; economics ; therapeutic use ; Drug Costs ; Drug Utilization ; economics ; General Surgery ; Humans ; Perioperative Care

AIMTo examine what impact the loss of funding had on the utilization of the oral pathology service.

METHODOLOGYBiopsy records were retrieved and examined in the two year period before and after the elimination of the subsidies in 2003.

RESULTSAfter the loss of funding, there was a 31% decrease in the number of specimens submitted from practitioners in private practice, with the greatest drop noted in submissions from endodontists.

CONCLUSIONDespite the immediate decrease in the number of biopsies submitted after the introduction of fee-for-service, the number of specimens being submitted appears to be on the rise again, as practitioners appear to recognize the value of a specialized oral pathology diagnostic service.

Biopsy ; economics ; utilization ; Diagnosis, Oral ; economics ; Diagnostic Services ; economics ; utilization ; Endodontics ; Fee-for-Service Plans ; economics ; utilization ; Financial Support ; General Practice, Dental ; Humans ; Pathology Department, Hospital ; economics ; Pathology, Oral ; economics ; Periodontics ; Private Practice ; utilization ; Retrospective Studies ; Schools, Dental ; economics ; Specimen Handling ; economics ; utilization ; Surgery, Oral

Delivery of Health Care ; economics ; organization & administration ; General Surgery ; Health Care Rationing ; Humans ; Quality of Life ; Singapore ; United Kingdom ; United States