Cost analysis of nursing activities for acute coronary syndrome patients in the accident and emergency room of a tertiary hospital

Abstract

This descriptive research aims to analyze the cost of nursing activities for patients with acute coronary syndrome (ACS) in the accident and emergency room of a tertiary hospital as perceived by the health providers., while the sample group comprised 30 nursing reports selected using purposive sampling. Three research instruments were employed: 1) A dictionary of four main nursing activities; 2) records of activity costs and time spent on the activities; and 3) cost per unit records.  Data analysis involved descriptive statistics.

The research results found that the total cost of nursing activities was 230,735.07 baht, the highest cost was nursing activities in the nursing care phase, 97,654.47 baht, the highest cost per activity was nursing activity standards in the nursing care phase, 1,465.76 baht, and the highest cost per case in nursing activity standards in the nursing care phase, 3,255.14 baht. The average nursing time was 24 minutes and 43 seconds. The cost of materials, labor, and equipment was 148,180.02 baht, which was quite high.

The research results indicate that nursing organization administrators should use this in budget management, health resources, and time management, to be cost-effective in planning and managing the use of human resources, materials, equipment, tools, and budgets effectively and with maximum benefit.