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KMID : 0806120110410040500
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대한간호학회지
2011 Volume.41 No. 4 p.500 ~ p.509
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Analysis of Cost and Efficiency of a Medical Nursing Unit Using Time-Driven Activity-Based Costing
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Lim Ji-Young
Kim Mi-Ja
Park Chang-Ki
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Abstract
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Purpose:Time-driven activity-based costing was applied to analyze the nursing activity cost and efficiency of a medical unit.
Methods:Data were collected at a medical unit of a general hospital. Nursing activities were measured using a nursing activities inventory and classified as 6 domains using Easley-Storfjell Instrument. Descriptive statistics were used to identify general characteristics of the unit, nursing activities and activity time, and stochastic frontier model was adopted to estimate true activity time.
Results:The average efficiency of the medical unit using theoretical resource capacity was 77%, however the efficiency using practical resource capacity was 96%. According to these results, the portion of non-added value time was estimated 23% and 4% each. The sums of total nursing activity costs were estimated 109,860,977 won in traditional activity-based costing and 84,427,126 won in time-driven activity-based costing. The difference in the two cost calculating methods was 25,433,851 won.
Conclusion:These results indicate that the time-driven activity-based costing provides useful and more realistic information about the efficiency of unit operation compared to traditional activity-based costing. So time-driven activity-based costing is recommended as a performance evaluation framework for nursing departments based on cost management.
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KEYWORD
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Costs and cost analysis, Patients’ rooms, Efficiency
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