摘要
目的:探讨急诊ICU一级护理病人10项基础护理单项成本核算,为合理调整医疗护理收费项目提供可靠依据,推进医院护理成本核算的科学化管理。方法:根据1998年《深圳市医疗收费标准》中的一级护理服务标准,应用项目阶梯成本分摊法对10项基础护理服务进行测算,对比现行的一级护理收费标准。结果:一级护理10项基础护理项目总成本为127.93元,其中人力成本53.55元,占总成本的41.85%;材料成本38.66元,占总成本的30.21%,现行的一级护理收费标准10元/天,仅是实际成本的7.8%。结论:医院护理服务价格严重偏离护理成本,建议相关部门重视护理项目合理收费,使护士劳动价值得到应有的补偿,体现护士的劳动价值。
Objective： To do monomial cost accounting for ten basic nursing items of emergency ICU Grade One Nursing. To provide evidence for adjusting nursing fees properly to promote the scientific management of nursing cost accotmfing. Methods： According to the requirements of Grade One Nursing in Standards of Shenzhen Medical Charge（published in 1998）, accounting the theoretical costs of the ten basic nursing services by Item Ladder Cost Apportionment formula, comparing the theoretical cost with the current charge. Results： The total theoretical cost ofthe ten basic nursing items was CNY 127.93, including labor cost CNY 53.55（41.85% ） and material cost CNY 38.66 （30.21%）. But the current nursing charge was only CNY 10.00/day, being 7.8% of the theoretical cost. Conclusion： Because of the nursing charge deviating the nursing cost severely, it is suggested that the administration department should attach importance to the reasonable prices of nursing service items to embody the value of nurse＇s services.
出处
《中国护理管理》
2006年第7期28-30,共3页
Chinese Nursing Management
基金
广东省深圳市科研基金立项课题(JH200507131088A)
关键词
急诊ICU
一级护理
单项成本
emergency ICU
Grade One Nursing
monomial cost accounting
