[An analysis of cost and profit of a nursing unit using performance-based costing: case of a general surgical ward in a general hospital].

PURPOSE The aim of this study was to analyze net income of a surgical nursing ward in a general hospital. METHOD Data collection and analysis was conducted using a performance-based costing and activity-based costing method. RESULT Direct nursing activities in the surgical ward were 68, indirect nursing activities were 10. The total cost volume of the surgical ward was calculated at won 119,913,334.5. The cost volume of the allocated medical department was won 91,588,200.3, and the ward consumed cost was won 28,325,134.2. The revenue of the surgical nursing ward was won 33,269,925.0. The expense of a surgical nursing ward was 28,325,134.2. Therefore, the net income of a surgical nursing ward was won 4,944,790.8. CONCLUSION We suggest that to develop a more refined nursing cost calculation model, a standard nursing cost calculation system needs to be developed.