摘要
目的采用类成本比值法对等级护理实际成本进行核算与分析,为等级护理合理定价提供科学依据。方法选择上海市某三级甲等医院6个病区作为研究对象,采用成本核算方法中的类成本比值法,将等级护理项目总成本分为人力成本、不计价材料成本及折旧、业务费、行政管理费用和教育研究费等5个部分,并将成本分摊,以核算出等级护理项目的实际成本。结果一级护理成本为7 4.8 6元,二级护理成本为3 1.3 2元,三级护理成本为1 7.6 8元;不同病区等级护理成本不同,但各等级护理实际成本均高于现有收费标准。结论等级护理收费标准有待改革,尚未与等级护理实际成本相符,等级护理全成本核算为等级护理的合理定价提供了科学的依据。
Objective To calculate and analyze the actual costs of graded nursing, so as to provide a scientific basis for reasonable pricing of graded nursing service. Methods Six wards were selected for the present study. We divided the total costs of graded nursing into five parts, including human resource cost, costs of free of charge material and depreciation, professional cost, management cost and education and research cost. The costs were shared and the actual costs of the graded nursing were calculated. Results The average cost of Grade 1 nursing was 74.86 RMB, the average cost of Grade 2 nursing was 31.32 RMB, and the average cost of Grade 3 nursing was 17.68 RMB. The costs of graded nursing varied according to different wards; however, the actual costs of all grades were higher than the current charging standards. Conclusion Modifications are needed for the charging of graded nursing. The charging is not consistent with the actual costs. The calculation of cost of graded nursing lays a foundation for rational pricing of graded nursing.
出处
《解放军护理杂志》
2008年第10期3-6,共4页
Nursing Journal of Chinese People's Liberation Army
关键词
类成本比值法
等级护理
实际成本
成本核算
similar cost ratio methods
graded nursing
actual cost
cost calculation
