婴幼儿与成人护理单项成本的核算与比较  

Comparison of Cost Accounting of Single Nursing Procedure Between Babies and Adults

作　　者：徐友芳 肖华鑫 黄素美 张莹 

机构地区：[1]汕头市潮阳区大峰医院儿科,广东汕头515154

出　　处：《护理学杂志》2007年第11期5-7,共3页

摘　　要：目的比较婴幼儿与成人各个护理项目的成本,为管理部门合理配备人力资源,制定合理的收费标准提供依据。方法按单项成本核算方法,对内科、儿科每日位于前10位的7个护理项目的各成本构成及总成本进行核算,并与目前管理部门所制定的收费标准进行比较。结果婴幼儿各个护理项目的人力成本和总成本是成人的1.18～2.50倍和1.14～2.23倍。各护理项目的核算成本与管理部门制定的收费标准不相符,除雾化吸入可以收回成本外,其他项目的成本回收率较低。结论管理部门需依据护理质量管理的要求,在评估科室护理服务人力成本投入的前提下,合理配备护理人力资源,制定合理的专科收费标准,才能真正体现专科护理人员的工作价值。Objective To compare the cost of single nursing procedure between babies and adults so as to provide basis of proper nursing staffing and charging standard. Methods The cost of elements of single nursing procedure was accounted and summed up by cost accounting method in department of internal medicine and pediatrics. A comparison was made between the cost of single nursing procedure and charging standard established by local authorities. Results The cost of nursing manpower among babies was 1. 18 to 2.50 times as much as that among adults. The cost of single nursing procedure among babies was 1. 14 to 2.23 times as much as that among adults. Conclusion Proper nursing staffing should be carried out and agreeable charging standard should be established on condition that the investment of nursing manpower be well assessed so as to manifest the value of nursing.

关 键 词：婴幼儿 成人 护理项目 护理成本 成本核算 

分 类 号：R47[医药卫生—护理学] R197.323[医药卫生—临床医学]