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An Analysis of Cost and Profit of a Nursing Unit using Performance-Based Costing: Case of a General Surgical Ward in a General Hospital

Lim JY

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...
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Estimation of Nursing Costs by a Patient Classification System(PCS) in ICU

Sung Y, Song MS, Park J

  • KMID: 814178
  • J Korean Acad Nurs.
  • 2007 Apr;37(3):373-380.
PURPOSE: The objective of our study was to figure out costs of nursing services in ICU based on the PCS in order to determine an appropriate nursing fee schedule. ...
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Analysis of Cost and Efficiency of a Medical Nursing Unit Using Time-Driven Activity-Based Costing

Lim JY, Kim MJ, Park CG

PURPOSE: Time-driven activity-based costing was applied to analyze the nursing activity cost and efficiency of a medical unit. METHODS: Data were collected at a medical unit of a general hospital. Nursing...
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