J Korean Acad Nurs.  2019 Oct;49(5):586-600. 10.4040/jkan.2019.49.5.586.

Development and Application of Cost Management Program for Visiting Nursing Centers Using Time-Driven Activity-Based Costing

• Kim J
• Lim JY

• KMID: 2461858
• DOI: http://doi.org/10.4040/jkan.2019.49.5.586

Abstract

PURPOSE
This study aimed to develop a web-based cost management program for visiting nursing centers (CMP-VNC), using time-driven activity-based costing (TD-ABC), and to analyze effects of the program.
METHODS
The CMP-VNC was developed using the combined prototyping approach and system developing life cycle method following four stages: need analysis with comprehensive literature reviews and focus group interviews, design and development of program algorithm, evaluation of the developed program validity using experts and users group, and application and effects analysis. The non-equivalent control group pretest-posttest design was used to analyze the effects of the program. The program demonstration was conducted for four weeks with 60 visiting nurses in 35 visiting centers.
RESULTS
The web-based program was developed. It has five interfaces with basic and special functions using TD-ABC, namely, input, visiting nursing activity, visiting nursing activity cost, cost efficiency, and cost calculation report. The experimental group showed significantly higher cost perception and cost confidence than control group.
CONCLUSION
We found that the CMP-VNC can be an effective tool to increase visiting nurses' competency of costing and enhance efficiencies of visiting nursing centers.

Keyword

Nurses; Home Care Servicers; Costs and Cost Analysis; Internet; Efficiency

MeSH Terms

Costs and Cost Analysis
Focus Groups
Internet
Life Cycle Stages
Methods
Nurses, Community Health
Nursing*