K. S. Yoon, S. K. Shin, and H. N. Han, "Analyzing private university hospitals management efficiency in Korea: A DEA approach," Korean Business Education Review, Vol.55, pp.143-167, 2009.
G. H. Shin, K. J. Moon, and K. S. Lee, "Managerial efficiency & productivity growth analysis of tertiary and general hospitals in Korea: DEA & Malmquist productivity index model approach," The Korean Journal of Health Service Management, Vol.9, No.3, pp.43-55, 2015.
H. S. Yoon and J. Kim, "Measurement of relative value scales of nursing activities in wards of general hospitals," Journal of the Korean Data Analysis Society, Vol.13, No.1, pp.91-106, 2011.
J. Y. Lim and S. W. Yoo, "The trends of cost analysis on nursing services," The Journal of Korean Nursing Administration Academic Society, Vol.13, No.4, pp.407-420, 2007.
S. J. Lee, S. H. Lee, and J. H. Seo, Hospital cost accounting, Suwon: Imagination, 2001.
M. S. Kim and J. Y. Lim, "Comparison of Nursing Activity Costs of Chronic Otitis Media Surgery Patients among Time, RBRVS, and CP," The Journal of Korean Nursing Administration Academic Society, Vol.16, No.4, pp.399-408, 2010.
W. R. Souza, W. C. Spiri, S. A. M. Lima, A. Bernardes, and C. H. B. Luppi, "Using activities-based costing in a sterile processing department as a management tool," REV ELETRONICA ENFERMAGEM, Vol.17, No.2, pp.290-301, 2015.
A. Kasaw, A. Zenegnaw, and D. Kassu, "The revenue generated from clinical chemistry and hematology laboratory services as determined using activity-based costing (ABC) model," Cost Effectiveness & Resource Allocation, Vol.13, pp.1-7, 2015.
S. Gujral, K. Dongre, S. Bhindare, P. G. Subramanian, H. Narayan, A. Mahajan, R. Batura, C. Hingnekar, M. Chabbria, and C. N. Nair, "Activity-based costing methodology as tool for costing in hematopathology laboratory," Indian Journal of Pathology & Microbiology, Vol.53, No.1, pp.68-74, 2010.
A. Rajabi and A. Dabiri, "Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services," Iranian Journal of Public Health, Vol.41, No.4, pp.100-104, 2012.
J. Y. Lim, "An analysis of cost and profit of a nursing unit using performance-based costing: Case of a general surgical ward in a general hospital," Journal of Korean Academy of Nursing, Vol.38, No.1, pp.161-171, 2008.
J. W. Noh, H. J. Lee, and H. C. Pak, "Hospital cost analysts' perception on prime cost of medical services and future direction to establish a cost accounting system," Korean Journal of Hospital Management, Vol.19, No.1, pp.32-42, 2014.
H. S. Kim, H. W. Shin, and J. Y. Cha, "An analysis on appropriateness of health insurance fee using the activity based costing (ABC) approach," Korean Journal of Hospital Management, Vol.20, No.3, pp.36-44, 2015.
H. C. Shin, "A study on the direction of future ABC education: Based on the review of ABC evolution and current educational situation," The Journal of Business Education, Vol.29, No.1, pp.23-5, 2015.
T. Yoshikawa, J. Inners, F. Mitchell, and M. Tanaka, Contemporary Cost Management, London: Chapman & Hall, 1993.
K. H. Yoo, Cost management accounting, Seoul: Hongmoonsa, 2013.
J. H. Park, Y. H. Sung, M. S. Song, J. S. Cho, and W. H. Sim, "The classification of standard nursing activities in Korea," Journal of Korean Academy of Nursing, Vol.30, pp.1411-1426, 2000.
I. S. Kim, K. H. Kang, H. J. Lee, M. J. Kim, S. J. Kang, and Y. M Joo, "Cost analysis of nursing services in the delivery room using activity-based costing," The Journal of Korean Nursing Administration Academic Society, Vol.8, No.1, pp.17-29, 2002.
S. J. Lee, "Cost analysis of home care with activity-based costing," Journal of Korean Academy of Nursing, Vol.34, No.6, pp.1117-1128, 2004.
J. B. Jang, A study on estimation of the costs incurred by ED nursing activities by applying the activity based costing, Master's thesis, Ewha Woman University, 2004.
N. R. Tunner, "The cost of immunizing at the general practice level," Journal of Primary Health Care, Vol.1, pp.286-296, 2009.
R. J. B. Shannon, "Pressure Ulcer Prevention Program study: A randomized, controlled prospective comparative value evaluation of 2 Pressure Ulcer Prevention strategies in nursing and rehabilitation centers," Advances in Skin and Wound Care, Vol.25, pp.450-464, 2012.
Korea Health Industry Development Institute, Standards of hospital accounting system and preparation of financial statements, Seoul: Korea Health Industry Development Institute, 2003.
J. H. Park, Y. H. Sung, K. O. Park, Y. M. Kim, H. K. Nam, and K. S. Kim, "Measurement and Analysis of the Standard Nursing Practice Times of the Reference Nursing Activities," Journal of Korean Clinical Nursing Research, Vol.12, No.2, pp.17-29, 2006.
J. Y. Lim, M. J. Kim, and C. G. Park, "Analysis of Cost and Efficiency of a Medical Nursing Unit Using Time-Driven Activity-Based Costing," Journal of Korean Academy of Nursing, Vol.41, No.4, pp.500-509, 2011.
R. S. Kaplan and S. R. Anderson, "Time-driven activity-based costing," Harvard Business Review, Vol.82, pp.131-138, 2004.
J. H. Park, M. S. Song, Y. H. Sung, J. S. Cho, and W. H. Sim, Estimation of nursing costs for hospitalized patients using the resource-based relative value scale, Seoul: KNA, 1998.
S. Y. Kang, "Estimation of home-visiting care costs for low-income elderly with chronic disease in a metropolitan city using the severity classification and ABC," The Journal of Korean Nursing Administration Academic Society, Vol.14, No.2, pp.118-130, 2008.
D. A. West, L. L. Hicks, E. A. Balas, and T. D. West, "Profitable Capitation Requires Accurate Costing," Nursing Economic$, Vol.14, No.3, pp.162-170, 1996.
L. Annemans, N. V. Overbeke, B. Standaert, and S. V. Belle, "Estimating resource use and cost of prophylactic management of neutropenia with filgrastim," Journal of Nursing Management, Vol.13, pp.265-274, 2005.
A. S. Shander, A. Hofmann, S. Ozawa, O. M. Theusinger, H. Gombotz, and D. R. Spahn, "Activity-Based Costs of Blood Transfusion in Surgical Patients at Four Hospitals," Transfusion, Vol.50, pp.753-765, 2010.
S. M. Melzer, G. E. Richards, and M. L. Covington, "Reimbursement and costs of pediatric ambulatory diabetes care by using the resourcebased relative value scale: is multidisciplinary care financially viable?," Pediatric Diabetes, Vol.5, pp.133-142, 2004.
R. Rautio, L. Keski-Nisula, and T. Paakkala, "Activity-based cost analysis in catheter-based angiography and interventional radiology," European Radiology, Vol.13, pp.1937-1945, 2003.
A. R. Zanten, P. Engelfriet, K. Dillen, M. Veen, and M. Nuijten, "Importance of non-drug costs of intravenous antibiotic therapy," Critical Care, Vol.7, pp.R184-R190, 2003.