Nursing Activity Costing Analysis of Cesarean Section Management in a Private Hospital

Abstract

The objectives of this descriptive research were to analyze nursing activity cost of cesarean section in a private hospital in Samutsakhon Province in the fiscal year 2018.  The population of the study consisted of labor cost, capital cost and material cost of providing surgical services in the fiscal year 2018, and to investigate the costs of perioperative nursing activities through observation on the practical nursing surgical activities in the operating room.  The sample group was the costs of 17 operating room nurses and the costs of 30 cesarean section patients.  Three sets of research instruments were used: Set 1) a unit cost record form; Set 2) a perioperative nursing activities dictionary of the operating room; and Set 3) a cost of perioperative nursing activities record form.  The three sets of instrument were tested for content validity, and the content validity index was 1.  The descriptive statistics used in data analysis were percentage, mean and standard deviation.

The study found that the overall cost of the nursing activities was 894, 196.33 Baht with the proportions between nursing activities in the preoperative phase : intraoperative phase : postoperative phase : management and support activities 12.93 : 59.69 : 19.44 : 7.94.  The highest cost was nursing activities in the intraoperative phase with a unit cost of 1,988.07 Baht, followed by that of the postoperative phase of 5561.22  Baht.  When classifying the nursing activity costs according to the main activities, it was found that the cost of the intraoperative phase was 29,806.55 Baht per case.  When classifying the nursing activity costs according to the main activities, it was found that the cost of the intraoperative phase was 17,892.61 Baht per case. 

The study results revealed that the cost of nursing activity management was important empirical data that administrators should use the information in further efficiency of manpower management improvement and time management.