摘要
护理成本管理是现代护理管理工作的重要组成部分。为了规范医疗护理服务价格,提高护理成本管理水平,有必要先形成科学规范的护理成本核算体系。目前,我国的护理成本研究正逐步深化,护理成本核算向项目化发展。本文介绍了护理项目成本核算的内容及我国护理项目成本核算的发展现况,并提出护理项目成本核算发展的思考。
Nursing cost management is the important constitution of modem nursing management work. It is necessary to establish a scientific and standard systerm for nursing cost accounting in order to normalize the prize of nursing service and improve the management level of nursing cost. At present, the study on nursing cost in China is gradually in - depth to item development. This article introduces the content and developmental status of nursing item cost accounting in China, and provides the thoughts on it.
出处
《国际护理学杂志》
2007年第2期113-115,共3页
international journal of nursing
关键词
护理项目
成本核算
护理管理
Nursing items
Cost accounting
Nursing management