Activity-Based Costing Analysis (ABC) of Nursing Activities for Knee Replacement Surgeries of Elderly Patients at a Rehabilitation Center of a Secondary Hospital
Abstract
This descriptive research aimed to analyze the activity-based costing (ABC) of nursing activities in knee replacement surgeries among elderly patients (for one or both knees). Purposive sampling was used to select the sample group consisting of all the cost reports by 14 nurses, and cost reports of services of knee replacement provided for 30 elderly patients. The research instruments were 3 sets of cost records: 1) per-unit cost records for labor, materials, and equipment collected from secondary sources of the hospital, 2) a dictionary of nursing activities for knee replacement in elderly patients, and 3) surgical nursing activity cost records collected from November 2022 to January 2023. The research instruments were validated by 5 experts. The content validity index was 0.97. And the Cronbach’s alpha coefficient for reliability was at the 0.94 level. The data were analyzed using descriptive statistics for frequency, percentage, mean, and standard deviation. The results showed the following.
1. The total nursing activity cost of knee replacement in elderly patients for one knee and for both knees were 74,480.47 Baht and 134,838.68 baht, respectively.
2. Per-activity costs were 2,565.53 Baht, and 2,466.56 baht, respectively.
3. The nursing activity costs per case were 7,448.04 baht and 7,154.04 baht.
The results of the study indicated that activity-based costing analysis of nursing activities in knee replacement for elderly patients could be used by administrators, particularly using the empirical data on cost components (labor, material, and capital) in planning cost and budget management corresponding to surgical activities leading to sufficient preparation of resource costs so to achieve the goal of service provision.
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