시행기준원가계산을적용한간호단위원가및수익인식에관한연구: 1개종합병원일반외과병동사례를중심으로 = An Analysis of Cost and Profit of a Nursing Unit Using Performance-Based Costing: Case of a General Surgical Ward in a General Hospital

다국어 초록 (Multilingual Abstract)

Purpose: The aim of this study was to analysize net income of a surgical nursing ward in a general hospital. Method:
Data collection and analysis was conducted using a performance-based costing and activity-based costing method. Result:
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.

다국어 초록 (Multilingual Abstract)

Purpose: The aim of this study was to analysize net income of a surgical nursing ward in a general hospital. Method:
Data collection and analysis was conducted using a performance-based costing and activity-based costing method. Result:
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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