Analysis of Cost and Efficiency of a Medical Nursing Unit Using Time-Driven Activity-Based Costing
Journal of Korean Academy of Nursing
;
: 500-509, 2011.
Article
Dans Coréen
| WPRIM
| ID: wpr-180903
ABSTRACT
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 activities were measured using a nursing activities inventory and classified as 6 domains using Easley-Storfjell Instrument. Descriptive statistics were used to identify general characteristics of the unit, nursing activities and activity time, and stochastic frontier model was adopted to estimate true activity time.RESULTS:
The average efficiency of the medical unit using theoretical resource capacity was 77%, however the efficiency using practical resource capacity was 96%. According to these results, the portion of non-added value time was estimated 23% and 4% each. The sums of total nursing activity costs were estimated 109,860,977 won in traditional activity-based costing and 84,427,126 won in time-driven activity-based costing. The difference in the two cost calculating methods was 25,433,851 won.CONCLUSION:
These results indicate that the time-driven activity-based costing provides useful and more realistic information about the efficiency of unit operation compared to traditional activity-based costing. So time-driven activity-based costing is recommended as a performance evaluation framework for nursing departments based on cost management.
Texte intégral:
Disponible
Indice:
WPRIM (Pacifique occidental)
Sujet Principal:
Analyse et exécution des tâches
/
Facteurs temps
/
Coûts et analyse des coûts
/
Hôpitaux généraux
/
Médecine interne
/
Département infirmier hospitalier
Type d'étude:
Évaluation en économique de la santé
/
Étude pronostique
Limites du sujet:
Humains
langue:
Coréen
Texte intégral:
Journal of Korean Academy of Nursing
Année:
2011
Type:
Article
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