Kim Juhang, Lim Ji Young
Department of Nursing, Far East University, Eumseong, Korea.
Department of Nursing, Inha University, Incheon, Korea.
J Korean Acad Nurs. 2019 Oct;49(5):586-600. doi: 10.4040/jkan.2019.49.5.586.
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.
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.
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.
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.
本研究旨在利用时间驱动作业成本法（TD-ABC）开发一个用于上门护理中心的基于网络的成本管理程序（CMP-VNC），并分析该程序的效果。
CMP-VNC采用联合原型法和系统开发生命周期法分四个阶段开发：通过全面的文献综述和焦点小组访谈进行需求分析，设计和开发程序算法，利用专家和用户组评估所开发程序的有效性，以及应用和效果分析。采用非等效对照组前后测设计来分析该程序的效果。在35个上门护理中心对60名上门护士进行了为期四周的程序演示。
开发出了基于网络的程序。它有五个使用TD-ABC的具有基本和特殊功能的界面，即输入、上门护理活动、上门护理活动成本、成本效率和成本计算报告。实验组的成本认知和成本信心显著高于对照组。
我们发现CMP-VNC可以成为提高上门护士成本核算能力和提高上门护理中心效率的有效工具。
