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가정간호사업의 활동기준원가관리시스템 모델링
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| Abstract : The objective of this study is to examine home care by applying activity-based cost management system and create a ABC-System for home care. Elements that constitute activity-based cost management system are; resource, activity, resource drivers, activity drivers and cost objects. Activity-based cost management system consists of client management, order management, home care activity management, activity cost management and resource management, etc and it is created as an independent system, unlike the current health insurance system, which is dependent on the hospital information system. In the comparative analysis between the home care activity costs which resulted from this study and the fee for individual medical services of the health insurance policy, it was discovered that the current fee system of the health insurance policy does not apply adequate amount of resource(cost) or workload of home care activities, thus making cost assessments that do not reflect the nature of home care. In the future, through the activity-based cost management system, accurate cost information on nursing activities and home care is needed. |
| keyword : Modeling, Activity-based Cost Management System, Home care |
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