Monomial Cost Accounting for Nursing Service Items of a Thir

  本文关键词：国外护理经济研究对我国护理经济管理的启示，由笔耕文化传播整理发布。

《Chinese Health Economics》 2011-07

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Monomial Cost Accounting for Nursing Service Items of a Third-Grade Class-A Hospital in Xinjiang

WANG Yan,FU Guo-hong,LU Min,et al. Financial Planning Department,Xinjiang Uiger Municipal People's Hospital,Urumqi,830001,China  

Objective:Through doing monomial cost accounting for the grade nursing in a third-grade class-A hospital in Xinjiang and twelve nursing items,to provide evidence for adjusting nursing fees properly to promote the scientific management of nursing cost accounting.Methods:Accounting the theoretical costs of twelve nursing services by item ladder cost apportionment and working hour measurement formula,and comparing the theoretical cost with current charge.Results:The actual cost grade nursing cost of ICU is 11.88 yuan per hour.Grade One,Grade Two and Grade Three are 85.92 yuan,54.36 yuan,and 29.44 yuan per day respectively,and the standards of Xinjiang Medical Charge is 6 yuan,6 yuan,4 yuan and 2 yuan per day,and this big difference also exists in the twelve nursing services.Conclusion:Because of the nursing charge deviating the nursing cost severely,it is suggested that the administration department should attach importance to promote nursing service in Xinjiang.

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【CateGory Index】： R47

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  本文关键词：国外护理经济研究对我国护理经济管理的启示，，由笔耕文化传播整理发布。