An Analysis of Cost and Profit of a Nursing Unit using Performance-Based Costing: Case of a General Surgical Ward in a General Hospital / 간호학회지
Journal of Korean Academy of Nursing
;
: 161-171, 2008.
Article
in Korean
| WPRIM
| ID: wpr-170525
ABSTRACT
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 a performance-based costing and activity-based costing method.RESULT:
Direct nursing activities in the surgical ward were 68, indirect nursing activities were 10. The total cost volume of the surgical ward was calculated at won 119,913,334.5. The cost volume of the allocated medical department was won 91,588,200.3, and the ward consumed cost was won 28,325,134.2. The revenue of the surgical nursing ward was won 33,269,925.0. The expense of a surgical nursing ward was 28,325,134.2. Therefore, the net income of a surgical nursing ward was won 4,944,790.8.CONCLUSION:
We suggest that to develop a more refined nursing cost calculation model, a standard nursing cost calculation system needs to be developed.
Full text:
Available
Index:
WPRIM (Western Pacific)
Main subject:
General Surgery
/
Task Performance and Analysis
/
Costs and Cost Analysis
/
Hospitals, General
/
Nursing Service, Hospital
Type of study:
Health economic evaluation
Limits:
Humans
Language:
Korean
Journal:
Journal of Korean Academy of Nursing
Year:
2008
Type:
Article
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