摘要
[目的]核算子宫肌瘤腹式手术护理配合实际成本,分析其成本构成。[方法]采用现场调查法、项目成本核算法、类成本比值法对108例腹式手术病人实施现场数据收集和护理成本核算。[结果]子宫肌瘤腹式手术护理配合平均成本为438.84元,其中人力成本所占比例最高。[结论]客观全面地核算出子宫肌瘤腹式手术护理配合成本,为政府制订单病种收费价格提供理论依据;医院管理者应加强护理人力成本的控制。
Objective: To account the actual nursing cost of abdominal type of operation for patients with hysteromyoma and to analyze the composition of nursing cost. Methods: Data of 108 cases underwent abdominal type of operation were collected and nursing costs of them were accounted via adopting spot investigation, fee - for- service, and categorized - cost comparison. Results: The cost of nursing coordination to abdominal type of operation for hysteromyoma patients was 438.84 RMB yuan, among which the highest was manpower cost. Conclusion: Based on the cost of nursing coordination to abdominal type of operation for hysteromyoma patients objectively, it has provided a theoretical grounding for government to make out charging price of single disease. As a hospital administrator, one should try to control the nursing cost.
出处
《护理研究(上旬版)》
2007年第2期350-352,共3页
Chinese Nursing Researsh
关键词
子宫肌瘤
腹式手术
护理服务
成本核算
hysteromyoma
abdominal type of operation
nursing service
account of cost