护理成本独立核算的思考

Thinking on Nursing Cost Accounting Independently

目的探讨护理成本独立核算对护理管理的要求和影响。方法通过分析目前医疗卫生成本核算的现状,来探讨护理成本独立核算的对策和意义。结果护理成本独立核算能使护理服务更加重视护理需求,更合理地配制护理资源,提供完善的护理服务。结论护理成本独立核算能提高护理管理的效能。

Objective To probe into the efficacy of nursing management influenced by independent nursing cost accounting. Methods Analyzing the market and theoretical foundations of independent nursing cost accounting, as well as the problems existing in current hospital cost accounting. Results Independent nursing cost calculating could not only integrate nursing care to market mechanism, enhance customer satisfaction, but also promote the nursing to prepare. Conclusions The efficacy of nursing management would be improved under independent nursing cost accounting.