The standard of cost in nursing often is an issue being debated since the current nursing home in Taiwan haven?t developed a complete accounting and cost analysis system. This is a case study of hospital-based nursing home. Using Activity-Based Cost approach, based on the nursing utilization, disability, and health condition, of the patients, to calculate the effect it has in the cost of nursing.
The research calculates care hour and cost by the Activity-Based Cost approach. Taking the framework of Activity-Based Cost approach to derive the difference in care cost, that reflects different degree of nursing needs. Furthermore, to analysis the care cost of the nursing home and then develop the case-mix system.
It differs by the resident?s functional status and tube numbers. Resident who needs
more care hours required more care cost. The case-mix model 1, which the research established, is the optimal grouping model. It is grouping by the physical status and tub numbers, and has 4 groups. The case-mix model 1 could explain 70.2?variation of care cost, the reference variables of grouping are easy to assess, and also easy to derive from medical record.
The result of this research concludes that nursing home is recommended to use Activity-Based Cost system to calculate the care cost and manage the human resource. Also, based on combination of the resident?s functional Status, tube numbers, or different care needs to develop the cost standards as well as the estimate the hospital operating cost.
