Activity–Based Costing Analysis of Perioperative Nursing for Patients with Percutaneous Nephrolithotomy in Khon Kaen Hospital
Abstract
The descriptive research intended to analyze activity–based costs of perioperative nursing for patient undergone percutaneous nephrolithotomy and to study the relationship between age, experience and position of registered nurses and activity–based costs of perioperative nursing. The samples were 11 registered nurses working in the operative nursing department, Khon Kaen hospital and 15 patients undergone percutaneous nephrolithotomy. The data were collected from June 1st, 2021 to August 31st, 2021. The research instruments consisted of 1) general background of nurse in the operative nursing department 2) general background of patient undergone percutaneous nephrolithotomy and 3) a record form for an activity–based cost analysis of perioperative nursing. Data were analyzed using the descriptive statistics and Fisher’s exact test.
The results showed that the average total cost of perioperative nursing activities in three phases for patient undergone percutaneous nephrolithotomy was 24,573.26 baht per case. The total costs of the nursing activities in the preoperative, intraoperative and postoperative phase were 500.79, 23,949.70 and 122.77 baht per case, respectively, It was found that age, experience and position of nurse were not related to the cost of nursing activities at a statistical significance level of 0.05.
This study suggested that the activities with time consuming and high cost, nursing administrators should utilize the limited health resources to maximum benefits. In the meantime, the complex activities should be assigned to personnel who have high level of experience and expertise in order to reduce the risks and time consumption.
Keywords: Percutaneous nephrolithotomy, Perioperative nursing activities, Nursing activities–based costing
