Activity-Based Costing of Nursing Activities for Emergency and Critical Patients in Intensive Care Unit, McCormick Hospital, Chiang Mai Province

Authors

  • Suttiporn Jailae Master of Nursing Science (Nurse Administration) Nurse, McCormick Hospital
  • Thitinut Akkadechanunt Assistant Professor, Faculty of Nursing, Chiang Mai University
  • บุญพิชชา จิตต์ภักดี Assistant Professor, Faculty of Nursing, Chiang Mai University

Keywords:

Activity-Based Costing, Nursing Activities for Emergency and Critical Patients, Intensive Care Unit

Abstract

The effective management of resources used in providing nursing services requires cost data. This descriptive study aims to analyze the activity-based cost of nursing activities for emergency and critical patients in the Intensive Care Unit, McCormick Hospital, Chiang Mai Province and compare the activity-based cost of nursing activities with the medical expense reimbursement guidelines of the Ministry of Public Health and the National Institute of Emergency Medicine, category 12. The conceptual framework used for Activity-Based Costing, introduced by Kaplan and Cooper (1998). The subjects of the study include 10 nurses and 8 nursing assistants, and the nursing activities provided to emergency and critical patients admitted in the Intensive Care Unit, McCormick Hospital. The instruments used in this study, developed by the investigator, consisted of the activity dictionary, time spend record form for activities, and the data record forms for labor costs, material costs, and capital costs. All instruments were confirmed for objectivity by three experts. Data were analyzed using descriptive statistics.

         Results revealed that:

  1. The activity-based costing of nursing activities for emergency and critical patients in the Intensive Care Unit, McCormick Hospital, Chiang Mai Province with the top three highest costs were: 1) nursing care for patients on volume control respirator/day; 2) large open wound dressing; 3) nursing care for patients on volume control respirator < 8 hours.
  2. The cost of 11 nursing activities (52.38%) of emergency and critical patients in the Intensive Care Unit, McCormick Hospital was higher than the medical expense reimbursement guidelines.

         Hospital and nursing administrators can use the results of this study as a database to manage resources effectively in nursing activities for emergency and critical patients in the Intensive Care Unit, McCormick Hospital, Chiang Mai Province.

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Published

2020-12-10