新生儿游泳护理服务项目的成本研究

Study on the cost of neonatal swimming care services

目的探讨新生儿游泳护理成本核算方法,了解护理成本与收费的关系,提出成本管理的建议。方法根据项目综合评估和核算方法,核算新生儿游泳护理总成本、成本构成情况,并与当前收费作比较。结果新生儿游泳护理成本为40.75元,较现行收费标准高,人力成本为19.01元,在总成本中所占比例最高(46.65%)。结论全面客观地核算了新生儿游泳的护理成本,为合理配置人力资源、进行有效的成本控制及为政府部门制定更合理的价格提供了理论依据。

Objective To study the method of cost accounting of neonatal swimming care services, and to find out the connection of nursing cost and charge for set up cost management suggestions. Method According to services comprehensive evaluation and costing methods, the costing and comparison for neonatal swimming care services was conducted and compared with the actual charge. Result The nursing cost of neonatal swimming is RMB 40.75 Yuan, It＇s higher than that of the currently standard of charge, manpower cost is RMB 19.01 Yuan, which is the tiptop in the proportion of the total costs （46.65 %）. Conclusion Calculating the nursing cost objectively and comprehensively will provide theoretical basis for allocation manpower with reasonable and controlling cost effectively, and to establish reasonable price for the Government.