종합병원 일반병동 간호행위의 활동기준원가분석

• Published in: Kanho Haengjŏng Hakhoe chi = The journal of Korean Nursing Administration Academic Society Vol. 19; no. 4; pp. 449 - 461
• Main Authors: 윤호순(Ho Soon Yoon), 김진현(Jin Hyun Kim)
• Format: Journal Article
• Language: Korean
• Published: 한국간호행정학회 2013; 간호행정학회
• Subjects: 간호학; 활동기준원가; 간호관리료; 간호활동; Cost analysis; Nursing cost; Nursing fee
• ISSN: 1225-9330; 2288-4955
• DOI: 10.11111/jkana.2013.19.4.449

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.