护理成本管理的实践与思考

目的 探讨医院护理成本管理的方法与实施中存在的问题。方法 采用项目成本核算思路，通过确定护理成本要素，将成本管理分为护理收入、护理成本核算与护理成本预算三大模块，收入与成本直接在各数据发生点进行自动统计，计人各护理单元，全院性活动发生的成本采取分摊法；成本预测采用成本变动趋势预测法。结果 建立计算机护理成本管理模型，较好地实现了由数据说明护理成本的发生、变化情况，并形成护理成本预测。结论 护理成本管理弥补了在医院经济管理中护理成本核算的缺项；同时发现了在护理成本管理中对护理收入项目的界定及如何建立标准病人分类系统作为护理项目成本核算的基础等瓶颈问题。

Practice and thinking of management of nursing cost

Objective To explore the method of management of nursing cost of hospital and find out the existing problems.Methods By adopting methods of project cost calculating and ascertaining elements of nursing cost,the authors divided cost management into three parts: nursing income,nursing cost calculating and nursing budget.Income and cost were calculated automatically when all data were operated and were taken into all nursing unit.Hospital event costs were apportioned and cost prediction was made by adopting the method of cost changing current.Results Computer nursing cost management mode was established and explaining the occurrence and change of nursing cost by data was realized.In addition,nursing cost prediction was formed.Conclusion Nursing cost management fills up the vacant item of hospital economy management,and bottleneck problems,such as definition of nursing income items in nursing cost management and how to establish patients classifying system as base for nursing project cost budget,are found.