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종합병원 일반병동 간호행위의 활동기준원가분석

Activity-Based Costing Analysis of Nursing Activities in General Hospital Wards

간호행정학회지 2013년 19권 4호 p.449 ~ 461
윤호순, 김진현,
소속 상세정보
윤호순 ( Yoon Ho-Soon ) - 국민건강보험공단 일산병원
김진현 ( Kim Jin-Hyun ) - 서울대학교 간호대학

Abstract


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.

키워드

간호활동; 활동기준원가; 간호관리료
Nursing fee; Cost analysis; Nursing cost

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KCI
KoreaMed