Activity-Based Costing Analysis of Nursing Activities in General Hospital Wards.
10.11111/jkana.2013.19.4.449
- Author:
Ho Soon YOON
1
;
Jinhyun KIM
Author Information
1. National Health Insurance Cooperation Ilsan Hospital, Korea.
- Publication Type:Original Article
- Keywords:
Nursing fee;
Cost analysis;
Nursing cost
- MeSH:
Costs and Cost Analysis;
Fees and Charges;
Hospitals, General;
Humans;
Inpatients;
Insurance, Health;
Korea;
Nursing Services;
Patients' Rooms
- From:Journal of Korean Academy of Nursing Administration
2013;19(4):449-461
- CountryRepublic of Korea
- Language:Korean
-
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.
