护理成本研究初探

探讨护理成本提出的依据和护理成本研究的必要性,阐述医院护理成本核算的意义、方法,指出护理成本核算的范围。从经济学的角度论证了增强成本管理意识,合理使用护理资源,尽快形成完善、标准的护理成本核算体系,是促进护理学科现代化发展的必由之路。

Primary study on nursing cost

It probed into the basis of nursing cost and the necessity of nursing cost study. It expatiated the significance, methods of nursing cost accounting in hospital. It point out the scope of nursing cost accounting. It demonstrated from economics point of view that the only way to promote modernized nursing development including that to strengthen the cost management consciousness, to use nursing resources reasonably, and to form a perfect and standard nursing cost accounting system as soon as possible.