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KMID : 0614820080140020118
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Journal of Korean Academy of Nursing Administration
2008 Volume.14 No. 2 p.118 ~ p.130
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Estimation of Home-visiting Care Costs for Low-income Elderly with Chronic Disease in a Metropolitan City Using the Severity Classification and ABC(active-based costing)
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Kang Sung-Ye
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Abstract
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Purpose: The purpose of this study was to estimate of home-visiting nursing costs for low-income elderly with chronic disease in a metropolitan city using the severity classification and ABC(active-based costing).
Methods: First, the HHC activity pool was established. The performance time of each nursing activity were estimated. Second, nursing resources(labor costs, operating costs, and traffic expenses) were analyzed and nursing cost per minute was calculated. And then the cost of each activity was estimated. Third, 202 visiting cases were classified into three group by their severity. And then nursing cost per visit according to their severity was estimated.
Results: 59 nursing activities were included in HHC activity pool. The average working time of 59 nursing activity was 6.7minutes and nursing cost per minute was 489 won. According severity, nursing cost per visit were in class I, 54,296 (won), class II 83,124(won), and class III 93,455(won).
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KEYWORD
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Home care, Cost, Elderly, Severity
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