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KMID : 0806120080380010161
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대한간호학회지
2008 Volume.38 No. 1 p.161 ~ p.171
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An Analysis of Cost and Profit of a Nursing Unit using Performance-Based Costing: Case of a General Surgical Ward in a General Hospital
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Lim Ji-Young
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Abstract
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Purpose: The aim of this study was to analysize net income of a surgical nursing ward in a general hospital.
Method:Data collection and analysis was conducted using a performance-based costing and activity-based costing method.
Result:Direct nursing activities in the surgical ward were 68, indirect nursing activities were 10. The total cost volume of the surgical ward was calculated at 119,913,334.5. The cost volume of the allocated medical department was 91,588,200.3, and the ward consumed cost was 28,325,134.2. The revenue of the surgical nursing ward was 33,269,925.0. The expense of a surgical nursing ward was 28,325,134.2. Therefore, the net income of a surgical nursing ward was
4,944,790.8.
Conclusion: We suggest that to develop a more refined nursing cost calculation model, a standard nursing
cost calculation system needs to be developed.
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KEYWORD
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Nursing services, Cost
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