시간동인 활동기준원가계산 기반 재가 방문간호센터 원가관리프로그램 개발 및 적용
Purpose: This study aimed to develop a web-based cost management program for visiting nursing centers (CMP-VNC), using time-driven activity-based costing (TD-ABC), and to analyze effects of the program. Methods: The CMP-VNC was developed using the combined prototyping approach and system developing...
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| Veröffentlicht in: | Journal of Korean Academy of Nursing 2019-10, Vol.49 (5), p.586-600 |
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| container_title | Journal of Korean Academy of Nursing |
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| creator | 김주행 임지영 Kim, Juhang Lim, Ji Young |
| description | Purpose: This study aimed to develop a web-based cost management program for visiting nursing centers (CMP-VNC), using time-driven activity-based costing (TD-ABC), and to analyze effects of the program. Methods: The CMP-VNC was developed using the combined prototyping approach and system developing life cycle method following four stages: need analysis with comprehensive literature reviews and focus group interviews, design and development of program algorithm, evaluation of the developed program validity using experts and users group, and application and effects analysis. The non-equivalent control group pretest-posttest design was used to analyze the effects of the program. The program demonstration was conducted for four weeks with 60 visiting nurses in 35 visiting centers. Results: The web-based program was developed. It has five interfaces with basic and special functions using TD-ABC, namely, input, visiting nursing activity, visiting nursing activity cost, cost efficiency, and cost calculation report. The experimental group showed significantly higher cost perception and cost confidence than control group. Conclusion: We found that the CMP-VNC can be an effective tool to increase visiting nurses' competency of costing and enhance efficiencies of visiting nursing centers. |
| doi_str_mv | 10.4040/jkan.2019.49.5.586 |
| format | Article |
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| issn | 2005-3673 2093-758X |
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| source | KoreaMed Synapse; Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals; KoreaMed Open Access |
| title | 시간동인 활동기준원가계산 기반 재가 방문간호센터 원가관리프로그램 개발 및 적용 |
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