A Study of Unit Cost and Activity Based Costing of Nursing Care for Palliative Care in Cancer Patients, Nang Rong Hospital, Buriram Province

Abstract

The purpose of this descriptive research was to study the unit costs and activity-based costing of nursing care for palliative care in cancer patients Nang Rong Hospital, Buriram Province. Nursing activities were categorized based on palliative care standards. The study was conducted by collecting retrospective data for the 2017 fiscal year examine activity-based costing cancer patients in palliative care. Data on nursing activity-based cost analysis prospective study monitored the analysis of nursing activities; data were collected from 15 March 2018 to 2 June 2018.The sample was selected purposive sampling composed of 10 staff nurses. The following instrumentations were used in this study: 1) Record form on analysis of unit costs 2) Record form on analysis of activity-based costing. For content validity, the CVI was 0.99 and reliability was 0.9. Descriptive statistics were used for data analysis. Nursing activities were categorized based on the research findings can be summarized as follows:1. The palliative care unit, Nang Rong Hospital, Buriram Province was 2,037,037.02 baht. The total direct cost was based on the number of patients admitted to palliative care unit 124 patients. The total cost was 16,427.77 baht per case, including labor costs as the highest at 13,163.73 baht, followed by material costs at 2,206.21 baht and capital costs at 1,057.79 baht. 2. In terms of activity-based costs, the palliative care nursing cost was 14,623.92 baht. The highest direct nursing activity cost was 9,285.20 baht, while the indirect nursing activity-based cost was 2,491.50 baht, the record of nursing activity-based cost was 1,409.88 baht and the lowest activity-based cost was activities related to the unit cost of labor at 1,077.34 baht.