Browse > Article
http://dx.doi.org/10.11111/jkana.2013.19.4.449

Activity-Based Costing Analysis of Nursing Activities in General Hospital Wards  

Yoon, Ho-Soon (National Health Insurance Cooperation Ilsan Hospital)
Kim, Jinhyun (College of Nursing.The Research Institute of Nursing Science, Seoul National University)
Publication Information
Journal of Korean Academy of Nursing Administration / v.19, no.4, 2013 , pp. 449-461 More about this Journal
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.
Keywords
Nursing fee; Cost analysis; Nursing cost;
Citations & Related Records
Times Cited By KSCI : 3  (Citation Analysis)
연도 인용수 순위
1 Jang, J. B. (2004). A study on estimation of the costs incurred by ED nursing activities by applying the activity based costing. Unpublished master's thesis, Ewha Womans University, Seoul, Korea.
2 Cho, S. H., June, K. J., Kim, Y. M., & Park, B. H. J. (2008). Changes in hospital nurse staffing after implementing differentiated inpatient nursing fees by staffing grades. Journal of Korean Academy of Nursing Administration, 14, 167-175.
3 Health Insurance Review & Assessment Service. (2006). Study on revised relative value scale. Seoul: Author.
4 Im, G. J., Min, H. Y., Choi, J. W., Lim, S. M., & Park, Y. H. (2011). Financial state of primary care physicians under the Korean insurance system. Journal of Korean Medical Association, 54 (1), 98-111. http://dx.doi.org/10.5124/jkma.2011.54.1.98   DOI
5 Joo, S. J. (2007). The application of ABC system. Paju Book City: KSI Publishing Company.
6 Jung, S. C., Na, J. I., & Lee, K. T. (2011). The practical use of ABC system in NHIC Ilsan hospital. Korean Journal of Management Accounting Research, 11 (1), 113-146
7 Kim, I. S., Kang, K. H., Lee, H. J., Kim, M. J., Kang, S. J., & Joo, Y. M. (2002). Cost analysis of nursing service in the delivery room using activity-based costing. Journal of Korean Academy of Nursing Administration, 8, 17-29.
8 Kang, K. H. (1999). Analysis of nursing activities and cost of nursing service based on the ABC system. Journal of Korean Academy of Nursing Administration, 5, 389-400.
9 Kaplan, R. S., & Anderson, S. R. (2004). Time-driven activitybased costing. Harvard Business Review, 82, 131-138.
10 Kim, E. K., Kim, Y. M., & Kim, M. A. (2010). Estimation of nursing costs based on nurse visit time for long-term care services. Journal of Korean Academy of Nursing, 40, 349-358. http://dx.doi.org/10.4040/jkan.2010.40.3.349   DOI
11 Kim, Y. M. (2011). Analysis of tendency on staffing & work condition for Korean hospital nurses, Annual Report, 255-308. Seoul: Korean Hospital Nurses Association.
12 Kim, Y. M., Nam, H. K., Sung, Y. H., Park, K. O., & Park, H. O. (2008). A survey for developing strategies to improve the fees for nursing care. Journal of Korean Clinical Nursing Research, 14 (1), 5-14.
13 Korean Hospital Association. (2009). Study on revised relative value scale for basic medical fee. Seoul: Author.
14 Korean Nurses Association. (2007). 2007 yearbook of nursing statistics. Seoul: Author.
15 Lee, S. J. (2004). Cost analysis of home care with activity-based costing(ABC). Journal of Korean Academy of Nursing, 34, 1117-1128.
16 Lim, J. Y. (2008). An analysis of cost and profit of a nursing unit using performance-based costing: Case of a general surgical ward in a general hospital. Journal of Korean Academy of Nursing, 38, 161-171. http://dx.doi.org/10.4040/jkan.2008.38.1.161   DOI
17 Oh, D. I. (2006). Cost analysis and charges for inpatients in the Korean hospitals. Seoul: Sangmyung Institute of Industrial Science.
18 Lim, J. Y., & Yoo, S. W. (2007). The trends of cost analysis on nursing services. Journal of Korean Academy of Nursing Administration, 13, 407-420.
19 Lim, J. Y., Kim, M. J., & Park, C. G. (2011). Analysis of cost and efficiency of a medical nursing unit using time-driven activity-based costing. Journal of Korean Academy of Nursing, 41, 1-10. http://dx.doi.org/10.4040/jkan.2011.41.4.500   DOI
20 McCloskey, J. C. (1989). Implications of costing out nursing services for reimbursement. Nursing Management, 20 (1), 44-49.
21 Park, J. H., Sung, Y. H., Park, K. O., Kim, Y. M., Nam, H. K., & Kim, K. S. (2006). Measurement and analysis of the standard nursing practice times of the reference nursing activities. Journal of Korean Clinical Nursing Research, 12 (2), 17-29.
22 Park, J. H., Sung, Y. H., Song, M. S., Cho, J. S., & Sim, W. H. (2000). The classification of standard nursing activities in Korea. Journal of Korean Academy of Nursing, 30, 1411-1426.
23 Park, J. H., Hwangbo, S. J., & Lee, E. S. (1992). Identification of nursing activities for determination of cursing cost. Journal of Korean Academy of Nursing, 22, 185-206.
24 Sung, Y. H., Song, M. S., & Park, J. H. (2007). Estimation of nursing costs by a patient classification system (PCS) in ICU. Journal of Korean Academy of Nursing, 37, 373-380.   DOI
25 Park, S. H. (2003). Analysis of direct nursing activity and patient outcomes related to graded fee of nursing management for inpatient. Journal of Korean Academy of Nursing, 33, 122-129.
26 Ryu, H. S., Jung, K. S., & Lim, J. Y. (2006). Test on the cost and development on the payment system of home health care nursing. Journal of Korean Academy of Nursing, 36, 503-513.
27 Song, S. Y. (2010). Cost & managerial accounting. Seoul: Woongji.
28 Whang, N. M. (2006). The way of social institutionalization for carer services in the health care system. Seoul: The Korean Ministry of Gender Equality & Family.
29 Yook, K. H. (2007). A comparative study of recent development of hospital cost accounting in UK, US, and Japan. Korean Journal of Hospital Management, 2 (3), 20-45.