Cost Analysis of Nursing Activities for Out Patient Department Lithotripsy Patients at a Tertiary Hospital
Keywords:Cost, Nursing activity, Lithotripsy patient, Tertiary hospital
The objective of this descriptive research was to analyze the cost of nursing activities for lithotripsy patients in the outpatient department of a tertiary hospital. The target population was 10 personnel cost reports of all the nurses and the subject group was 30 service cost reports for lithotripsy patients selected using purposive sampling. Three research instruments used were 1) a dictionary of nursing activities for lithotripsy patients consisting of 4 main activities, 2) records of the cost of nursing activities for lithotripsy patients, and 3) records of cost per unit of service. The instruments were tested for content validity and the content validity index was 1 and the observation validity was 0.89. The data were analyzed with descriptive statistics of number, percentage, mean, and standard deviation.
The research found that the total cost of nursing activities was 25,554.29 Baht with the highest cost of nursing activities during treatment at 8,810.30 Baht (34.48 percent), followed by the cost of nursing activities after treatment at 5,842.37 Baht (22.86 percent). The cost per activity analysis revealed that the cost of administrative and supporting activities was the highest at 467.91 Baht. For the cost per case, it was found that the cost of nursing activities during treatment was the highest at 293.68 Baht. This research indicates that cost analysis research is rather new for manager and significant empirical data could be used by administrators in the management of cost, equipment, and time of personnel to increase efficiency.
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