Nursing care insurance system, in Japan has been started since April 2000. Our day care rehabilitation section is related to this pay system according to the grade (1 to 5) in nursing the out-patient. Cost price of nursing was calculated by Activity Based Costing (ABC) method and the most profitable grades were studied.
Almost all activities composed of direct nursing, such as recreation, handicraft, physical training for grade 1, 2 and 3, recreation, handicraft, helping of self-support, mental comfort and keeping watching of patient for grade 4 and 5, respectively.
Cost of nursing by enrolled nurse and assistant-nurse were 59 and 21 Japanese-yen per minute, respectively.
In comparison with the fixed fee by this insurance and ABC-based cost, The former was higher than latter, 2915yen in grade 1, 2874 yen in grade 2 and 4598yen in grade 3, respectively. On the contrary, ABC-based cost was higher, 183yen in grade 4 and 1412yen in grade 5.
It is better to have clients of grade 1 to 3, especially 3. Proper arrangement of manpower is also important.
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