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시간동인 활동기준원가계산 기반 재가 방문간호센터 원가관리프로그램 개발 및 적용

Development and Application of Cost Management Program for Visiting Nursing Centers Using Time-Driven Activity-Based Costing

Journal of Korean Academy of Nursing 2019년 49권 5호 p.586 ~ 600
김주행 ( Kim Ju-Hang ) - 극동대학교 간호학과

임지영 ( Lim Ji-Young ) - 인하대학교 간호학과


Purpose: This study aimed to develop a web-based cost management program for visiting nursing centers (CMP-VNC), using time-driven activity-based costing (TD-ABC), and to analyze effects of the program.

Methods: The CMP-VNC was developed using the combined prototyping approach and system developing life cycle method following four stages: need analysis with comprehensive literature reviews and focus group interviews, design and development of program algorithm, evaluation of the developed program validity using experts and users group, and application and effects analysis. The non-equivalent control group pretest-posttest design was used to analyze the effects of the program. The program demonstration was conducted for four weeks with 60 visiting nurses in 35 visiting centers.
Results: The web-based program was developed. It has five interfaces with basic and special functions using TD-ABC, namely, input, visiting nursing activity, visiting nursing activity cost, cost efficiency, and cost calculation report. The experimental group showed significantly higher cost perception and cost confidence than control group.

Conclusion: We found that the CMP-VNC can be an effective tool to increase visiting nurses’ competency of costing and enhance efficiencies of visiting nursing centers.


간호사; 재가간호; 원가분석; 웹; 효율성
Nurses; Home Care Servicers; Costs and Cost Analysis; Internet; Efficiency
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