Cost Analysis of Nursing Activities in the COVID-19 Cohort Ward At a Tertiary Hospital
Keywords:
Cost Analysis, Nursing Activity, COVID-19 Cohort Ward, Tertiary HospitalAbstract
The purpose of this descriptive research was to evaluate the cost analysis of nursing activities in COVID-19 cohort ward of a tertiary hospital, using the concept of cost analysis of nursing activities of Cooper & Kaplan (1998). Sample was 30 patient costs reports of the Covid-19 cohort ward, from 32 nursing personnel, selected by using the purposive sampling method during March to May, 2022. Two types of data were collected:1) retrospective data, and 2) prospective data.Three sets of research instruments were used: 1) cost per service unit records, 2) a dictionary of nursing activities in the Covid-19 cohort ward, and 3) records of nursing activity cost drivers.The content validity was confirmed, yielding a CVI value of 1.0, while the observation reliability was at the 0.9 level. The data were analyzed using descriptive statistics such as number, percentage, mean, and standard deviation. The study results were as follows.
1. The total cost of nursing activities for patients, including main activities, was 264,37 baht. The highest cost (97,766.31 baht) was for continual nursing activities during hospitalization (36.92%), followed by the cost for administrative activities and supporting activities at 47,627.05 bath (17.99 percent).
2. The cost of nursing activities per patient was 1,468.97 Bath, with administration and support activities counting for18 bath,
3. The cost of nursing per case activities was 8,825.78 Bath. The activities with the highest cost per case were continual nursing activities during hospitalization (3,258.88 bath).
Since activity-based costing is rather new, the results of this study could be considered as empirical data in cost planning for emerging infectious diseases.
References
A Tertiary Hospital. (2022). Reports statistics on coronavirus patients 2019 who received services in the hospital. Songkhla: A Tertiary Hospital. (in Thai)
Barasa,E.,Kairu, A. Ng’ang’a,W.,Maritim, M. Were, V. Akech,S.,&Mwangangi,M. (2021). Examining unit cost for COVID-19 case managementin Kenya. BMJ Glob Health,(1-8). http://dx.doi.org/10.1136
Bartsch, S. M., Ferguson, M. C., McKinnell, J. A.,O'shea, K. J., Wedlock, P. T., Siegmund, S. S., &Lee, B. Y. (2020). The Potential Health Care Costs And Resource Use Associated With COVID-19 In The United States: A simulation estimate of the direct medical costs and health care resource use associated with COVID-19 infections in the United States. Health affairs, 39(6), 927-935.
Bureau of Nursing, Department of Medical Services, Ministry of Public Health. (2008). Nursing Standards books in hospitals (2nded.). Bangkok: The War Veterans’ Organization. (in Thai)
Channaem, W., &Jirakiattikul, S. (2016). Activity-Based Costing Analysis for Patients at the Eye Clinic of Outpatient Department, Hatyai Hospital, Songkhla Province. Academic Services Journal, Prince of Songkla University, 28(2), 130-143. (in Thai).
Chan-ngam,S., Singchungchai, P.,&Aree, P. (2021). Cost Analysis of Nursing Activities for Newborns with Hypothermia in the Postpartum Unit at a Tertiary Level Hospital. TheJournal of Faculty of Nursing Burapha University, 29(3), 64-75. (in Thai).
Department of Disease Control. (2022). Coronavirus Disease 2019 (COVID-19). RetrievedJanuary 4, 2022 from https://ddc.moph.go.th/viralpneumonia. (in Thai)
Department of Medical Service. (2020). Guidelines for medical practice, diagnosis treatment and prevention of infections in the hospital in case of Coronavirus 2019(COVID-19) (Update1). Retrieved December 1, 2021 fromhttps://covid19.dms.go.th/Content/Select_Landding_ page?contentId=69 (in Thai)
Drucker, P. F. (1999). Knowledge worker productivity the biggest challenge. California Management Review, 41(2), 79-81.
Gupta, K. K.,Attri, J. P., Singh, A., & Kaur, G. (2016).Basic concepts for sample size calculation: Criticalstep for any clinical trial. Saudi Journal of Anaesthesia, 10(3), 328-331. doi:10.4103/1658-354X.174918.
Kaplan, R., & Cooper, R. (1998). Cost and effect: using integrated systems to drive profitability and performance. Boston: Harvard Business School Press.
Keereeruk,K., Singchungchai, P.,&Pathumarak,N. (2020). Nursing Activity Costing Analysis of Cesarean Section Management in a Private Hospital. Nursing Journal,47(2), 345-355. (in Thai).
Khodadadzadeh, T. A. (2015). State-of-art review on activity-based costing. Tehran: Department of Industrial Engineering (Digital Unit), Iran University of Science & Technology.
Ngupimai, C.,Singchungchai,P.,&Pathumarak,N. (2021). Cost analysis of nursing service management activities for pediatric patients with respiratory disease at outpatient department in a private hospital. Thai Journal of Cardio-Thoracic Nursing, 32(2), 161-173. (in Thai)
Polit, D. F.,& Hungler, B. P. (1995). Nursing research: Principles method (5thed.). Philadephia: J. B. Lippincott.
Priyatmo, T.,& Akbar, R. (2019). Analysis of the prospect of implementing activity-based costing (ABC) in governmental organisations: A study at the state treasury office Jakarta IV. Journal of Accounting and Investment, 20(1), 1-22.
Quesado, P.,& Silva, R. (2021). Activity-Based Costing (ABC) and Its Implication for openInnovation. Journal of Open Innovation: echnology, Market and Complexity, 7(41), 1-20.
Raghuvanshi, V. P., & Raghuvanshi, S. P. (2020). Implications and future strategies on cost management for hospitals during and after COVID-19. Int J Community Med Public Health, 7(6), 2405. DOI: http://dx.doi.org/10.18203/2394-6040.ijcmph20202507
Sanitlou, N., Sartphet, W., &Naphaarrak, Y. (2019). Sample size calculation using G*POWER program. Suvarnabhumi Institute of Technology (Humanities and Socal Sciences), 5(1), 496-507
Saraphat, S. (2018). A Comparison of Traditional Costing and Activity-based Costing. The Journalof Department Administration Research, 8(2), 61-67. (in Thai)
Sheinson, D., Dang, J., Shah, A., Meng, Y., Elsea, D., & Kowal, S. (2021). A cost-effectiveness framework for COVID-19 treatments for hospitalized patients in the United States. Advances in therapy, 38(4), 1811-1831.
Siguenza-Guzman,L.,Van den Abbeele,A.,Vandewalle,J.,Verhaaren,H.,&Cattrysse,D. (2013). Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing. Review of Business and Economic Literature, 58(1), 34-64.
Singchungchai, P. (2016). Health Economic (2nded). Songkhal: ChanmuangPrinting. (in Thai)
Thailand Nursing and Midwifery council. (2020). Guidelines for the control and prevention of coronavirus2019 (COVID-19) for nursing and midwifery practitioners. Retrieved January 8, 2022 from https://www.tnmc.or.th/images/userfiles/files/Covid-Update01042020.pdf (in Thai)
The comptroller General’s Department. (2014). Government accounting manual for land. Buildings and equipment. Retrieved from https://ddc.moph.go.th/uploads/ckeditor2//files/2562-
Urden, L. D., & Roode, J. L. (1997). Work sampling: a decision-making tool for determining resources and work redesign. The Journal of Nursing Administration, 27(9), 34-41.
WorldHealth Organization [WHO]. (2019). A guide to WHO’s guidance on COVID-19. Retrieved January 8, 2022 from https://www.who.int/news-room/feature-stories/detail/a-guide-to-who-s-guidance
Downloads
Published
Issue
Section
License
Copyright (c) 2023 The Southern College Network Journal of Nursing and Public Health
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
1. บทความหรือข้อคิดเห็นใด ๆ ที่ปรากฏในวารสารเครือข่าย วิทยาลัยพยาบาลและการสาธารณสุขภาคใต้ ที่เป็นวรรณกรรมของผู้เขียน บรรณาธิการหรือเครือข่ายวิทยาลัยพยาบาลและวิทยาลัยการสาธารณสุขภาคใต้ ไม่จำเป็นต้องเห็นด้วย
2. บทความที่ได้รับการตีพิมพ์ถือเป็นลิขสิทธิ์ของ วารสารเครือข่ายวิทยาลัยพยาบาลและการสาธารณสุขภาคใต้
