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임지영 ( Lim Ji-Young ) - Inha University Department of Nursing
노원정 ( Noh Won-Jung ) - Gachon University College of Nursing
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Abstract
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Purpose: In accordance with changes in the healthcare environment, it is necessary to understand managerial cost accounting for nurses. This study aimed to develop educational components of managerial cost accounting for nurses.
Methods: This study is comprised of a comprehensive literature review, nominal group technique using focus group interview, audit by an expert group, and priority analysis.
Results: The comprehensive literature review identified 15 educational components of managerial cost accounting. In the nominal group technique, the participants finally agreed on eight educational components of managerial cost accounting for nurses. The average content validity index of these components was 0.99. “Activity-based costing” scored the highest for relative importance (15.7%).
Conclusions: These results can be used to develop an education program to strengthen nurses’ managerial cost accounting competencies. Furthermore, it will be helpful to use a basis for the development of cost management curricula for nursing students and on-the-job training courses of nurse managers and executives.
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KeyWords
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간호사, 간호교육, 원가분석, 교육요구도
Nurses, Nursing education, Cost analysis, Needs assessment
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원문 및 링크아웃 정보
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등재저널 정보
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