PURPOSE
The purpose of this study was to compare the cost using different methods of costing nursing activities for patients with chronic otitis media having surgery.
METHOD
Data were collected from 30 patients who had mastoidectomy and tympanoplasty. To compare the cost, the researchers used three different costing methods; consumed time, resource based relative value scale (RBRVS), and critical pathway (CP).
RESULTS
Twenty-six nursing activities for surgical patients with chronic otitis media were found. Total cost was 83,843.7 won using RBRVS. The costliest activity was recording at 9,734.4 won, followed by confirmation of doctors' orders at 9,302.4 won, and injection with infusion pump at 9,072.0 won. There was a difference in nursing activities performed according to the length of hospital stay, and the cost was highest on the surgery day at 13,417.8 won. Comparatively, the total cost was 72,014.4 won using CP.
CONCLUSIONS
Nursing activities are performed in various forms according to the disease and patient's condition, and different nursing activities are executed according to the length of hospital stay. In order to measure the load of nursing activities and distribute it appropriately, it is necessary to analyze the cost of nursing activities by the process of nursing services performed.

Citations

• A Methodological Quality Evaluation of Nursing Cost Analysis Research based on Activity-based Costing in Korea
  Ji-Young Lim, Wonjung Noh, Jin-A Mo
  The Journal of the Korea Contents Association.2016; 16(7): 279.     CrossRef