基础护理项目成本核算分析

Cost calculation analysis on the basic nursing care program

目的 :探讨降低基础护理项目成本的方法和措施 ,推进医院的科学化管理。方法 :现场调查护理操作程序及每项基础护理的成本分列 (人力成本、护理材料成本、管理费用 ) ,对护理管理中比较单纯的基础护理项目 :一级护理病人每次床单位更换、口腔护理、预防褥疮护理 3项进行成本分析 ,研究基础护理项目成本的变化。结果 :3项基础护理项目成本分列均有不同程度的上涨 (床单位更换为 13.19%、口腔护理为 2 4.2 9%、预防褥疮护理为 19.11% ) ,以人力成本和护理材料成本最甚。管理费用随人力成本和材料成本变化。结论 :加强成本管理 ,控制人力成本、降低材料成本。

Objective The methods and measurement of decreasing the cost of basic nursing was explored to improve hospital management. Method The nursing procedure and the cost of basic nursing items(personnel, material, management)were surveyed. The change of the cost of three simple basic items, including occupied bed making, mouth care, and bedsore prevention was analyzed. Result All the cost of three items has increased during the period from 1995 to 1998(occupied bed making, 13.19%, mouth care, 24.29%, and bedsore prevention, 19.11%). It was showed that the cost for personnel and medical material increased remarkably during that period. The cost for management changed according to the change of the cost for personnel and medical materials. Conclusion Improvement cost management rational personnel arrangement, decrease materials consume are the key factors to reduce the cost of basic nursing. In addition, customer satisfaction, creating predominance on the cost should be concerned by administrator of hospital.