Cost analysis of nursing service management activities for pediatric patients with respiratory disease at outpatient department in a private hospital

Abstract

The purpose of the research was to investigate activity-based costing for nursing services management of respiratory diseases in pediatric patients at the outpatient department of a private hospital.  The sample consisted of cost reports on 36 pediatric outpatients and nursing personnel on 10 persons selected using purposive sampling. Two types of data collection were employed: retrospective and prospective.  The research instruments were records of unit costs, a dictionary of nursing services management of respiratory disease in pediatric outpatients, and a cost of perioperative nursing activities record form. Data were analyzed with descriptive statistics.

The study found that the overall costs of nursing service management activities were 24,815.75 Baht. The highest cost was the nursing service management activities during treatment at 10,880.79 Baht (43.85 percent). As regard the nursing service management activities during treatment, the suction activity was the highest cost at 267.24 Baht. followed by costs of the nursing service management activities before treatment and frontline nursing activities at 8,383.10 Baht (33.78 percent). When considered by activity, the mild dyspnea nursing activity was the highest cost (237.46 Baht).

Recommended from the findings, nurse managers should manage time and the cost of manpower in pediatric patients with respiratory disease as for nursing, especially the symptoms of asthenia because of its high cost to achieve more cost-effectiveness and better quality of care.