A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.
Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.
Hyogo Prefectural Amagasaki Hospital, Amagasaki, Japan.
Akiko
A
Miyahira
Hyogo Prefectural Amagasaki Hospital, Amagasaki, Japan.
Kazuko
K
Tada
Hyogo Prefectural Amagasaki Hospital, Amagasaki, Japan.
Masatoshi
M
Ishima
Hyogo Prefectural Amagasaki Hospital, Amagasaki, Japan.
Hidenori
H
Nagao
Hyogo Prefectural Amagasaki Hospital, Amagasaki, Japan.
Tadashi
T
Miyamoto
Shikoku Medical Center for Children and Adults, Zentsuji, Japan.
Yoshiaki
Y
Nakagawa
Graduate School of Applied Informatics, University of Hyogo, Kobe, Japan.
Tadamasa
T
Takemura
D000066:Accounting / Q000379:methods*; D004471:Economics, Nursing / Q000706:statistics & numerical data; D017721:Hospital Costs / Q000706:statistics & numerical data*; D006751:Hospital Information Systems / Q000458:organization & administration* / Q000706:statistics & numerical data; D006801:Humans; D007564:Japan; D009736:Nursing Process / Q000191:economics / Q000706:statistics & numerical data*; D009741:Nursing Staff, Hospital / Q000191:economics / Q000706:statistics & numerical data