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Original Article
An Analysis of Cost and Profit of a Nursing Unit using Performance-Based Costing: Case of a General Surgical Ward in a General Hospital
Ji Young Lim
Journal of Korean Academy of Nursing 2008;38(1):161-171.
DOI: https://doi.org/10.4040/jkan.2008.38.1.161
Published online: February 29, 2008

Professor, Department of Nursing, Inha University, Incheon, Korea.

Address reprint requests to: Lim, Ji Young. Department of Nursing, Inha University, 253 Yonghyeon-dong, Nam-gu, Incheon 402-751, Korea. Tel: 82-32-860-8210, Fax: 82-32-874-5880, lim20712@inha.ac.kr
• Received: October 12, 2007   • Accepted: December 29, 2007

Copyright © 2008 Korean Society of Nursing Science

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  • Purpose
    The aim of this study was to analysize net income of a surgical nursing ward in a general hospital.
  • Methods
    Data collection and analysis was conducted using a performance-based costing and activity-based costing method.
  • Results
    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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Table 1
Workload, Relative Values, Activity-Cost, and Classification of Order-Induced/Non Order-Induced of Direct Nursing Activities
jkan-38-161-i001.jpg

*relative value score X activity frequency per month; relative value score X salary per one relative value score (₩127.75); sum of relative value score X salary per one relative value score; §O: Order-induced activity; X: Non order-induced activity.

Table 2
Workload, Relative Values, Activity-Cost, and Classification of Order-Induced/Non Order-Induced of Indirect Nursing Activities
jkan-38-161-i002.jpg

*relative value score X activity frequency per month; relative value score X salary per one relative value score (₩127.75); sum of relative value score X salary per one relative value score; §O: Order-induced activity; X: Non order-induced activity.

Table 3
Distribution of Nursing Activity Cost (Unit:₩)
jkan-38-161-i003.jpg
Table 4
Profits of Nursing Ward (Unit:₩)
jkan-38-161-i004.jpg

Figure & Data

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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
        Journal of Korean Academy of Nursing. 2008;38(1):161-171.   Published online February 29, 2008
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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
      An Analysis of Cost and Profit of a Nursing Unit using Performance-Based Costing: Case of a General Surgical Ward in a General Hospital

      Workload, Relative Values, Activity-Cost, and Classification of Order-Induced/Non Order-Induced of Direct Nursing Activities

      *relative value score X activity frequency per month; relative value score X salary per one relative value score (₩127.75); sum of relative value score X salary per one relative value score; §O: Order-induced activity; X: Non order-induced activity.

      Workload, Relative Values, Activity-Cost, and Classification of Order-Induced/Non Order-Induced of Indirect Nursing Activities

      *relative value score X activity frequency per month; relative value score X salary per one relative value score (₩127.75); sum of relative value score X salary per one relative value score; §O: Order-induced activity; X: Non order-induced activity.

      Distribution of Nursing Activity Cost (Unit:₩)

      Profits of Nursing Ward (Unit:₩)

      Table 1 Workload, Relative Values, Activity-Cost, and Classification of Order-Induced/Non Order-Induced of Direct Nursing Activities

      *relative value score X activity frequency per month; relative value score X salary per one relative value score (₩127.75); sum of relative value score X salary per one relative value score; §O: Order-induced activity; X: Non order-induced activity.

      Table 2 Workload, Relative Values, Activity-Cost, and Classification of Order-Induced/Non Order-Induced of Indirect Nursing Activities

      *relative value score X activity frequency per month; relative value score X salary per one relative value score (₩127.75); sum of relative value score X salary per one relative value score; §O: Order-induced activity; X: Non order-induced activity.

      Table 3 Distribution of Nursing Activity Cost (Unit:₩)

      Table 4 Profits of Nursing Ward (Unit:₩)


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