종합병원 일반병동 간호행위의 활동기준원가분석
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 categori...
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Published in | Kanho Haengjŏng Hakhoe chi = The journal of Korean Nursing Administration Academic Society Vol. 19; no. 4; pp. 449 - 461 |
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Main Authors | , |
Format | Journal Article |
Language | Korean |
Published |
한국간호행정학회
2013
간호행정학회 |
Subjects | |
Online Access | Get full text |
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Summary: | 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. |
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Bibliography: | KISTI1.1003/JNL.JAKO201330951779978 G704-001792.2013.19.4.010 |
ISSN: | 1225-9330 2288-4955 |
DOI: | 10.11111/jkana.2013.19.4.449 |