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http://dx.doi.org/10.5392/JKCA.2016.16.07.279

A Methodological Quality Evaluation of Nursing Cost Analysis Research based on Activity-based Costing in Korea  

Lim, Ji-Young (인하대학교 의과대학 간호학과)
Noh, Wonjung (가천대학교 간호대학 간호학과)
Mo, Jin-A (인하대학교 의과대학 간호학과/한국보건의료연구원 신의료기술평가본부)
Publication Information
The Journal of the Korea Contents Association / v.16, no.7, 2016 , pp. 279-290 More about this Journal
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.
Keywords
Activity Based Costing; Nursing Costs; Methodology; Quality Evaluation;
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Times Cited By KSCI : 9  (Citation Analysis)
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