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
ي Ko
| WPRIM
| ID: wpr-180903
المكتبة المسؤولة:
WPRO
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.
Key words
النص الكامل:
1
الفهرس:
WPRIM
الموضوع الرئيسي:
Task Performance and Analysis
/
Time Factors
/
Costs and Cost Analysis
/
Hospitals, General
/
Internal Medicine
/
Nursing Service, Hospital
نوع الدراسة:
Health_economic_evaluation
/
Prognostic_studies
المحددات:
Humans
اللغة:
Ko
مجلة:
Journal of Korean Academy of Nursing
السنة:
2011
نوع:
Article