Analysis of nursing cost composition and application of RBRVS and TDABC in ICU sepsis

MA Yingzhi; LI Ling; LIU Haifeng; HOU Ming; XIAO Jiangqin; GUO Junchuan; LI Jie

doi:10.16766/j.cnki.issn.1674-4152.004023

Volume 23 Issue 5

May 2025

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Article Navigation > Chinese Journal of General Practice > 2025 > 23(5): 881-885

MA Yingzhi, LI Ling, LIU Haifeng, HOU Ming, XIAO Jiangqin, GUO Junchuan, LI Jie. Analysis of nursing cost composition and application of RBRVS and TDABC in ICU sepsis[J]. Chinese Journal of General Practice, 2025, 23(5): 881-885. doi: 10.16766/j.cnki.issn.1674-4152.004023

Citation:

MA Yingzhi, LI Ling, LIU Haifeng, HOU Ming, XIAO Jiangqin, GUO Junchuan, LI Jie. Analysis of nursing cost composition and application of RBRVS and TDABC in ICU sepsis[J]. Chinese Journal of General Practice, 2025, 23(5): 881-885. doi: 10.16766/j.cnki.issn.1674-4152.004023

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Analysis of nursing cost composition and application of RBRVS and TDABC in ICU sepsis

doi: 10.16766/j.cnki.issn.1674-4152.004023

MA Yingzhi¹
, LI Ling²
, LIU Haifeng³
, HOU Ming⁴
, XIAO Jiangqin^{4
,
,}
, GUO Junchuan²
, LI Jie²

1.
College of Nursing, Xinjiang Medical University, Urumqi, Xinjiang 830001, China

Funds:

2021D01C156

20220245

Received Date: 2024-12-08
Available Online: 2025-08-14

Abstract

Abstract

Objective With advancements in medical technology, the demands for sepsis-related nursing and nursing cost are increasing. In order to effectively reduce the total cost of nursing and improve the efficiency and quality of medical services, it is necessary to explore factors influencing nursing cost composition and to evaluate the application of the resource-based relative value scale (RBRVS) and time-driven activity-based costing (TDABC) models in the care of ICU patients with sepsis. Methods The clinical data from 218 patients with sepsis admitted to the People's Hospital of Xinjiang Uygur Autonomous Region between January and June 2023 were retrospectively analyzed. According to relevant data, content of nursing services and operating frequency were recorded. The costs of sepsis-related nursing were calculated by RBRVS and TDABC. The composition ratios of total nursing costs were calculated, and the differences between total costs and actual charges were analyzed to assess the cost recovery rate. The main factors influencing nursing costs were analyzed by multiple linear regression analysis. Results In terms of different nursing cots, proportions of labor, material, and indirect costs were 73.10%, 13.29%, and 13.61%, respectively. The average total cost of sepsis-related nursing services was 72 861.174 yuan, while the actual charge was 21 181 yuan, resulting in a cost recovery rate of 29.07%. Significant differences in nursing costs were observed across groups based on age, ICU stay duration, mechanical ventilation modes, and presence of pressure injuries (P < 0.05). Multiple linear regression analysis identified age, ICU stay duration, mechanical ventilation mode, pressure injuries, and cost-awareness among nursing staff as factors influencing nursing cost (P < 0.05). Conclusion The factors influencing the cost of sepsis nursing services include patients age, ICU stay duration, mechanical ventilation modes, presence of pressure injuries, and cost-awareness among nursing staffs. RBRVS and TDABC can effectively facilitate the accounting of related costs, reflecting that actual charge is much lower than the accounting results. Pricing institutions should establish reasonable charging standards based on cost accounting and enhance the management of labor, material, and indirect cost allocations.
- Sepsis,
- Nursing service,
- Cost accounting,
- Cost management

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References(20)

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