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刍议护理项目成本核算
引用本文:葛雪燕,王静静.刍议护理项目成本核算[J].解放军医院管理杂志,2017,24(3).
作者姓名:葛雪燕  王静静
作者单位:1. 解放军第150中心医院护理部,洛阳,471003;2. 解放军第150中心医院重症医学科,洛阳,471003
摘    要:目的 探讨护理项目成本核算对医院护理工作的影响.方法 调查本院2015年10月-2016年3月部分护理项目所需耗材、工作量、临床技能,以及成本核算情况,发现护理效益低下的因素,分析护理项目成本核算对医院护理工作的影响.结果 对成人及小儿静脉治疗、新生儿暖箱及蓝光治疗、基础护理、尸体料理进行现状调查,发现现行的护理项目成本核算标准中的定价偏低;对生命体征测量、翻身叩背、备皮、PICC穿刺进行现状调查,发现现行的护理项目成本核算标准中无收费标准.结论 现行核算机制中,对成人及小儿静脉治疗、新生儿暖箱及蓝光治疗、基础护理、尸体料理等项目定价较低,对生命体征测量、翻身叩背、备皮、新技术、新业务等项目没有定价,与所付出的的工作量、临床技能等不匹配,造成护理低效益,间接限制护理学科的建设与发展.

关 键 词:护理项目成本核算  现状调查  护理服务

Discuss of Nursing Cost Accounting
GE Xue-yan,WANG Jing-jing.Discuss of Nursing Cost Accounting[J].Hospital Administration Journal of Chinese People's Liberation Army,2017,24(3).
Authors:GE Xue-yan  WANG Jing-jing
Abstract:Objective To explore the influencing factors of nursing cost accounting for the influence of the hospital nursing work.Methods Survey from October 2015 to March 2016,part of the nursing project needed supplies,workload,clinical skills and cost accounting,find the nursing effectiveness factors,and analyze nursing cost accounting on the influence of the hospital nursing work.Results In the treatment of adult and pediatric vein,newborn warm box and blue light treatment,basic nursing,death nursing,the current standard of nursing cost accounting in pricing is low;in vital signs measurement,turn knocking back,the skin,PICC puncture,it is found that the current standard of nursing cost accounting had no charge standard.Conclusion The pricing is relatively low in current accounting mechanism for the treatment of adult and pediatric vein,newborn warm box and blue light treatment,basic nursing,death nursing,etc.and it has no pricing standard for treatment of vital signs measurement,turn knocking back,the skin,new technology,new business projects,which do not match their workload and clinical skills,leading to low care benefits and indirectly limit the construction and development of nursing science.
Keywords:nursing project cost accounting  current situation investigation  nursing service
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