| 等级护理收入提高背景下的护理成本分析 |
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| 引用本文： | 赵淑霞.等级护理收入提高背景下的护理成本分析[J].解放军医院管理杂志,2008,15(5):494-495. |
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| 作者姓名： | 赵淑霞 |
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| 作者单位： | 第二军医大学卫勤系,上海,200433 |
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| 摘 要： | 目的：核算等级护理项目的成本，提出护理成本管理的建议。方法：采用回顾性调查法，对2004年和2005年护理人员在等级护理项目中直接成本投入和产出情况进行描述性分析。结果：护理等级越高，成本回收率越低。结论：建议运用价值规律，对等级护理的成本进行核算，比较实际成本与收费的差异，为护理人力资源的合理利用，探讨护理工作的价值提供依据。
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| 关 键 词： | 等级护理 成本分析 人力资源 |
Nursing Cost Analysis under the Circumstance of Grade Nursing |
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| ZHAO Shu-xia.Nursing Cost Analysis under the Circumstance of Grade Nursing[J].Hospital Administration Journal of Chinese People's Liberation Army,2008,15(5):494-495. |
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| Authors: | ZHAO Shu-xia |
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| Institution: | ZHAO Shu- xia (Faculty of Military Health Service, Second Military Medical University, Shanghai 200433 ) |
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| Abstract: | Objective: To analysis the costs of nursing service and discuss the methods of accounting nursing costs.Methods: With retrospective review method,this investigate analyze information of input and output of direct cost through grade nursing from 2004 to 2005.Result:The higher of grade nursing,the lower of cost recovery rate.Conclusion:Suggest to make use of the Rule of Price to calculate grade nursing cost according to commodity cost accounting method,ask a reason to make reasonable use of nursing human resource,discuss the value of nursing work. |
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| Keywords: | grade nursing cost analysis human resources |
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