Journal of Korean Academy of Nursing (대한간호학회지)

Korean Society of Nursing Science (한국간호과학회)
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Analysis of Cost and Efficiency of a Medical Nursing Unit Using Time-Driven Activity-Based Costing

시간-동인활동기준원가계산(Time-Driven Activity-Based Costing)을 이용한 일 내과병동 간호단위 원가계산 및 효율성 분석

  • Lim, Ji-Young (Department of Nursing, Inha University) ;
  • Kim, Mi-Ja (College of Nursing, University of Illinois at Chicago) ;
  • Park, Chang-Gi (College of Nursing, University of Illinois at Chicago)
  • Received : 2010.08.11
  • Accepted : 2011.08.04
  • Published : 2011.08.31
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Abstract

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.

Keywords

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