J Korean Acad Nurs Adm.  2013 Sep;19(4):449-461.

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

• Yoon HS
• Kim J

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.

Keyword

Nursing fee; Cost analysis; Nursing cost

MeSH Terms

Costs and Cost Analysis
Fees and Charges
Hospitals, General
Humans
Inpatients
Insurance, Health
Korea
Nursing Services
Patients' Rooms

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