CAJ | 학술논문

目的对护理服务与收费进行探讨,以制订标准、完善的护理成本核算体系.方法通过对长期住院患者在治疗过程中所实施的护理技术及所用众多一次性物品无费用可收来阐述护理收费.结果护理工作几乎是一项未计酬劳的技术性服务,护理收费比例在总额中偏低、护理收费标准偏低、项目不全、护理劳动力成本被忽略.护理价值无法真正体现.结论护理管理者应加强护理成本管理,制订出完善、标准的护理成本核算体系.
목적 대호리복무여수비진행탐토,이제정표준、완선적호리성본핵산체계.방법 통과대장기주원환자재치료과정중소실시적호리기술급소용음다일차성물품무비용가수래천술호리수비.결과 호리공작궤호시일항미계수로적기술성복무,호리수비비례재총액중편저、호리수비표준편저、항목불전、호리노동력성본피홀략.호리개치무법진정체현.결론 호리관리자응가강호리성본관리,제정출완선、표준적호리성본핵산체계.
Objective To discuss nursing service and charge in order to establish standard and perfect nursing cost accounting system. Methods Nursing charge was described through analyzing the nursing technology during treatment of long-term hospitalization patients and no charge of disposable items. Results Nursing work was nearly a no-reward technological service, the proportion and the standard of nursing charge was low, the charge of nursing items was incomplete, labor cost was neglected and nursing value could not be really embodied. Conclusions Nursing managers should strengthen the nursing cost management in order to establish perfect and standard nursing cost accounting system.