摘要
目的 核算护理项目的成本,探讨成本核算的方法,提出成本管理的建议。方法 按单项成本核算的方法,对护理项目的各成本构成及总成本,各成本要素在总成本中所占比例,护理项目成本与收费情况进行核算、比较。结果 人力的投入与消耗在总成本中所占的比例最高,与护理工作相关的收费项目少,护理服务的收费与成本不相符。结论 只有真正地描述护理过程中劳动耗费发生的实际情况,才能为制定护理收费标准提供依据,使护理成本得到合理的补偿,使护理价值为全社会所承认。
Objective To analysis the costs of nursing service and discuss the methods of accounting the costs.Methods Direct costs and overhead costs of general nursing service were accounted. The total costs of every item were compared with the charge. Result The costs of nursing work is the most important part in the nursing cost, The charge of nursing work was lower than their actual costs, and there was a little chargeable work that reflect the nursing costs.Conclusion The research would provide the data to constitute standards which make the charge equal to the actual cost.
出处
《中华护理杂志》
CSCD
北大核心
2005年第3期172-174,共3页
Chinese Journal of Nursing