新疆某三甲医院护理服务项目成本测量与价格比较

Monomial Cost Accounting for Nursing Service Items of a Third-Grade Class-A Hospital in Xinjiang

目的:通过测算新疆某三甲医院级别护理及十二项单项护理项目的实际成本,为合理调整护理收费项目价格提供可靠依据。方法:采用阶梯分摊法、工时测定法对级别护理及12项护理项目的实际成本进行测算,并与现行护理收费标准对比。结果:"重症监护"实际成本为11.88元/小时,"一级护理"、"二级护理"、"三级护理"实际成本分别为85.92元/日、54.36元/日、29.44元/日,而现行收费标准分别为6元/小时、6元/日、4元/日、2元/日,其他12项护理项目的实际成本与现行收费标准也存在较大差异。结论:新疆现行护理服务价格与价值偏离较大,建议相关价格制定部门调整护理项目的收费标准,以促进新疆地区护理工作的更好发展。

Objective： Through doing monomial cost accounting for the grade nursing in a third-grade class-A hospital in Xinjiang and twelve nursing items, to provide evidence for adjusting nursing fees properly to promote the scientific management of nursing cost accounting. Methods： Accounting the theoretical costs of twelve nursing services by item ladder cost apportionment and working hour measurement formula, and comparing the theoretical cost with current charge. Results： The actual cost grade nursing cost of ICU is 11.88 yuan per hour. Grade One, Grade Two and Grade Three are 85.92 yuan, 54.36 yuan, and 29.44 yuan per day respectively, and the standards of Xinjiang Medical Charge is 6 yuan, 6 yuan, 4 yuan and 2 yuan per day, and this big difference also exists in the twelve nursing services. Conclusion： Because of the nursing charge deviating the nursing cost severely, it is suggested that the administration department should attach importance to promote nursing service in Xinjiang.