摘要
目的核算静脉输血和静脉输液的实际护理成本,为合理制定护理项目价格提供参考。方法抽取血液内科22名护士进行静脉输血和静脉输液工时测量,收集相关管理数据,采用项目成本阶梯分摊法计算静脉输血和输液的实际护理成本,并与四川省现行收费标准进行对比分析。结果静脉输血和静脉输液的实际护理成本为每次35.52元和15.09元,均高于现行收费标准(6.00元/次);静脉输血的实际成本约为静脉输液的2.35倍。结论静脉输血和静脉输液的现行收费标准与临床实际投入的护理成本偏差较大,护理价值未能充分体现;静脉输血与静脉输液宜区别定价,以体现二者的实际成本差异。
Objective To measure the actual nursing cost of blood transfusion and intravenous infusion, and to provide reference for develop!ng nursing care price reasonably. Methods We randomly selected 22 nurses from hematology department to measure the operating time of blood transfusion and intravenous infusion, collected related management data, and calculated the actual nursing cost of the two nursing activities using step-down cost accounting (SDCA) method,then compared the actual nursing costs with the current price standard of Sichuan Province. Results The actual cost of blood transfusion and intravenous infusion were 35.52 RMB and 15.09 RMB each time, which were much higher than the current price standard of 6.00 RMB each time, and the actual nursing cost of blood transfusion was 2.35 times of intravenous infusion. Conclusion There is a large deviation between the current price standard and the actual nursing cost of blood transfusion as well as intravenous infusion,the nursing care value is not fully reflected, and the price of blood transfusion and intravenous infusion should be different to reflect the difference of actual costs.
出处
《护理学杂志》
CSCD
2016年第15期48-50,共3页
Journal of Nursing Science
关键词
静脉输血
静脉输液
成本分析
护理价值
blood transfusion
intravenous infusion
cost analysis
the value of nursing