上海市三级甲等医院外科等级护理项目成本研究

Study on actual cost and standard cost of nursing degree in surgical wards of the first grade hospital in Shanghai

目的计算外科等级护理项目实际成本与标准成本,比较等级护理成本与收费之间的差异,分析不同护理等级间成本构成的变化。方法采用专家咨询法、现场调查法和历史回顾法收集成本核算的相关信息。结果3个等级护理实际成本高于现行的卫生收费标准,成本和收费存在较大差异。结论全面核算3个等级护理实际成本与标准成本,为正确制定合理的收费标准、衡量护理工作生产力、探讨护理工作价值提供依据。

Objective Discuss the actual cost and standard cost of nursing degree in surgical wards . While comparing the difference between the cost of nursing degree and the fee for the nursing service, we try to analyze the variance of the main three nursing degree cost. Methods Literature review,on-spot interview, questionnaire and expert consultation were adopted. Results There was a variance between service fee and cost. The actual cost of three nursing degree is higher than the standard of corresponding fee. Conclusions The results would provide the base for hospital to strengthen cost control, help to evaluate nursing productivity and allocate nursing resources.