Cost Analysis of Nursing Service Activities and Time Services for ACL Reconstruction* Patients in the Male Orthopedic Surgical Ward of Songklanagarind Hospital

Abstract

The objectives of this descriptive research were to investigate the costs of nursing service activities (unit cost) and time management for ACL reconstruction patients at the male orthopedic surgical ward of Songklanagarind Hospital by using the Activity base cost concept. The population of this research were all 41 nursing staff members and ACL reconstruction patients at the male orthopedic surgical ward. The 25 ACL reconstruction patients in this study were selected by purposive sampling. Data were collected from two sources. The primary source consisted of the number of activities, and time spent in providing services, and the secondary source consisted of expenditure records, the account system, and registration records. The 6 instruments that used in this study consisted of the nursing activities of ACL reconstruction patient dictionary, and the data record forms for the patient’s personal information, ACL reconstruction service, the cost of nursing service activities, observing time spent in providing services, cost analysis of nursing service activities. All instruments were confirmed for objectivity by three experts and the content validity index was 1.0. Data were analyzed by descriptive statistics, that were frequency, percentage, mean and standard deviation. The results of the study revealed that the total cost of nursing service activities for ACL reconstruction patients was 107,857.53 Baht, and the unit cost of nursing service activities for ACL reconstruction patients was 4,314.30 Bath that did not include the cost of surgery, equipment and supplies during operating and post-operating. The cost of key nursing service activities were divided into 4 groups, which the cost of post-operative nursing care as the highest at 70,874.21 Baht, followed by the cost of pre-operative nursing care at 22,988.78 Baht, the cost of discharge care at 8,225.79 Bath, while the activity with the lowest cost was admission care at 5,768.75 Baht. The total cost of labour, material and allocation were 45,998.40 Bath, 40,106.63 Bath, and 21,752.50 Bath, that’s 42.65 %, 37.18 % and 20.17 % of total cost. The ratios of the percentage time management to each of all four activities, were 8.86:23.30:62.13:5.72