A Study of Unit Cost and Nursing Activity Base Costing of Dependent Elderly Based on Long Term Care System, Dankhuntod Hospital
Keywords:
Unit cost, Nursing Activity Base Costing, Dependent elderlyAbstract
This Descriptive research was to analyze unit cost and nursing activity base costing of care manager for dependent elderly based on long term care system, Dankhuntod hospital. The research population comprised of 2 groups; 1) 14 Healthcare staff, and 2) 35 in dependence elderly Data were collected from February 1, 2018 to March 31, 2018. Two instruments were the Instrument of unit cost analysis and Instrument of Activity Based Costing analysis. All instruments were tested for CVI was 0.92-1.00 and reliability was 0.83. Data collection from observing nursing activities of nurses care manager. Data were analyzed by frequency, percentage and mean. Results: 1) The average unit cost of dependent elderly was 4,903.69 baht., 2) The unit cost of dependent elderly were classified into 4 group; 1) bed ridden group 4 (ADL was 0-4 and/or in the end of life) was 7,758.06 baht, 2) bed ridden group 3 (ADL was 0-4 and severe illness)was 6,147.52 baht, 3) partially dependence group 2 (ADL was 5-11 and Dementia) was 3,289.61 baht and 4) partially dependence group 1 (ADL was 5-11) was 2,792.00 baht., 3) The average nursing activity base costing of care manager for dependent elderly in long term care system was 700.81 baht. and 4) The average nursing activity base costing of care manager for dependent elderly were classified base on depending into 4 group; 1) bed ridden group 4 was 845.57 baht, 2) bed ridden group 3 was 800.53 baht, 3) partially dependence group 2 was 618.43 baht and4) partially dependence group 1 was 538.27 baht.
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