A Methodological Quality Evaluation of Nursing Cost Analysis Research based on Activity-based Costing in Korea
활동기준원가계산(Activity-Based Costing; ABC) 기반 간호원가분석 연구의 방법론적 질 평가

Ji-Young Lim, Wonjung Noh, Jin-A Mo
2016 The Journal of the Korea Contents Association  
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
more » ... ate 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. ■ keyword :|Activity Based Costing|Nursing Costs|Methodology|Quality Evaluation| 한국콘텐츠학회논문지 '16 Vol. 16 No. 7
doi:10.5392/jkca.2016.16.07.279 fatcat:w7emhfbfbbagdmsn7csmm2tweu