ICU患者3种呼吸模式下口腔护理的项目成本研究  

Study on oral care costs of ICU patients treated with three kinds of breathing models

作　　者：刘芳[1] 梁艳雯[2] 邝焕明[2] 欧康丽 陈玲[3] 姜莉莉 

机构地区：[1]暨南大学医学院附属广州市红十字会医院护理部,广州市510220 [2]暨南大学医学院附属广州市红十字会医院中心ICU,广州市510220 [3]暨南大学医学院附属广州市红十字会医院信息中心,广州市510220 [4]百佳妇婴健康产业控股集团,上海市201199

出　　处：《护理管理杂志》2014年第10期746-747,共2页Journal of Nursing Administration

基　　金：2010年广东省第一批产业技术研究与开发资金计划项目(2010B080702012)

摘　　要：目的对ICU患者3种呼吸模式下的口腔护理进行项目成本核算,为制订合理收费标准提供参考。方法选择197例ICU患者,其中经鼻气管插管(A组)67例,经口气管插管(B组)65例,无气管插管(C组)65例,采用项目成本阶梯分摊法分别对3组患者口腔护理项目的成本费用进行核算。结果 3组患者的口腔护理实际成本均高于现行收费价格,3组患者口腔护理用时不同,其中人力成本费偏高,间接成本被忽视。结论口腔护理实际投入护理成本与现行收费价格严重偏离,有待按实际成本调整收费价格,以体现ICU护士的口腔护理服务价值。Objective To estimate the oral care costs of ICU patients treated with three kinds of breathing models, so as to provide basis for reasonable charge. Methods Totally, 197 ICU patients were recruited and divided into group A （67 cases, nasal trachea cannula）, group B （65 cases, oral trachea cannu- la ）, group C （65 cases, without trachea cannula）. The charges of oral care were calculated basing on cost apportionment formula by accounting labor costs, mate- rial costs,equipment depreciation,activity costs,administrative expense,research and teaching costs,etc. Results The actual costs in group A,B and C were all higher than the current price. Time using of the three models were different,labor costs were high, and indirect costs were ignored. Conclusion The charge of o- ral care for ICU patients is deviated from the actual investment,it should be adjusted according to actual costs to reflect the value of oral care.

关 键 词：口腔护理 项目成本 核算 

分 类 号：C931[经济管理—管理学]