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A Methodological Quality Evaluation of Nursing Cost Analysis Research based on Activity-based Costing in Korea
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 Title & Authors
A Methodological Quality Evaluation of Nursing Cost Analysis Research based on Activity-based Costing in Korea
Lim, Ji-Young; Noh, Wonjung; Mo, Jin-A;
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This study was performed to evaluate the methodological quality of nursing costs analysis research based on the activity-based costing in Korea. Data were collected from database of Research Information Shraing Service, Korean studies Information Service System, DBpia and National Assembly Library. Eight studies were published on thesis and journal until Oct, 2015. Quality assessment tool was consisted in 5 factors based on activity-based costing. Studies of 87.5% were calculate the nursing units` costs in the hospital. All papers were appropriate in labor costs in resource factor and activity factor, but only 2 paper was appropriate in overhead cost allocation. Through this result, we found the necessity of improving accuracy in nursing costs analysis. These results can be helpful to manage cost and performance in nursing practice.
Activity Based Costing;Nursing Costs;Methodology;Quality Evaluation;
 Cited by
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