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KMID : 0614820070130040407
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Journal of Korean Academy of Nursing Administration
2007 Volume.13 No. 4 p.407 ~ p.420
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The Treneds of Cost Analysis on Nursing Services
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Lim Ji-Young
Yoo Seung-Weon
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Abstract
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Purpose: The objective of this literature review study was to identify reasearch’s trends and methodological issues of cost analysis of nursing services.
Methods: Researches which analyzed nursing services cost, were selected from journal articles and master or doctoral dessertation studies. The total number of the dcollected studies were 23.
Results: The number of studies of nursing services cost has been increased rapidly since middle-1990. The 5methodological frameworks to classify the cost analysis reserches was found. 4 researches were using the traditional costing method. 6 reaseraches were using the clinical patient classification systems. 4 researches were using the Korean Diagnosis Related Group (KDRG)/ 5 researches were using the Resource Based Relative Value Scale (RBRVS). 4researches were using the Activity Based Costing (ABC).
Conclusion: These results will be used to provide the basic data for developing a more refined cost analysis method on nursing services. For further studies, we will suggest that the consent criteria of cost item need to measure nursing services be developed and the conducting cost analysis on nursing services be networked a hospital’s cost management system.
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KEYWORD
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Nursing services, Costs and cost analysis
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