An Activity-Based Cost Analysis of Nursing Activities for Covid-19 Patients with Mechanical Ventilators in the RICU Ward of a Tertiary Hospital

Abstract

     This descriptive research aimed to study the cost per nursing activity for patients with Covid-19 who used ventilators in the respiratory ICU ward in a tertiary level hospital in November 2021-April 2022. The instrument was 22 cost report from nursing personnel. The sample was the report on the cost of nursing care for 30 patients with Covid-19 who used ventilators. Purposive sample was applied. There were 3 sets of the research tools: 1) dictionary of nursing activities for patients with Covid-19 who used ventilators including 5 main activities, 2) nursing activity cost data record form, and 3) activity driving cost data record form. The content validity index of the whole set of   the instrument was equal to 0.94. Its reliability was equal to 1.0. Data were analyzed using descriptive   statistics including frequency, percentage, mean and standard deviation. The research results revealed as follows.

     1. Total cost of nursing activities was 286,666.22 baht. The activity with the highest cost was nursing care while patients using ventilators was equal to 171,294.91 baht (59.75 percent), followed   by first admission/transfer activities equal to 43,704.14 baht (15.25 percent).

     2. Cost per activity found that the maximum amount of patient care using ventilators was 4,530.06 baht per activity.

     3. Cost of nursing activities per patient in caring for patients with Covid-19 who use ventilators. It has the highest cost, equal to 5,709.80 baht per person.

      The findings suggest that nursing administrators need new evidence-based data to manage costs, time, manpower and materials during emerging infectious disease outbreaks.