摘要
目的：探讨护理成本独立核算对医院护理管理的影响和对策。方法：通过分析我国目前医院医疗卫生成本核算的现状，评价医院护理成本独立核算的对策和意义。结果：护理成本独立核算可使医院护理服务更加重视护理需求，更加合理地配制护理资源，提供更完善的护理服务。结论：护理成本独立核算对提高医院护理管理的效能具有重要价值。
Objective ：discuss the influence and strategy in Nursing Cost Calculating seperated from Medical Cost Calculating in hospital. Methods： analyze the meanings and countermeasures of carrying out independent nursing cost calculating as well as the problems existing in current hospital cost calculating . Results： Independent nursing cost calculating can not only integrate nursing care to market machanism, enhance customer satisfaction, but also promote the manpower productivity of nursing. Conclusions： The efficiency of nursing management will be improved under independent nursing cost calculating.
出处
《解放军医院管理杂志》
2005年第5期475-476,共2页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
护理成本
成本核算
护理管理
nursing cost
cost calculating
nursing management
