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护理成本是护理过程中消耗的物化劳动和活劳动的价值总和,护理成本核算是医院成本管理的重要组成部分。护理成本是在护理服务中形成的,护理服务是医疗卫生保健中不可缺少的组成部分,与医疗服务之间的关系密不可分,其服务功能一致:增进人类健康;卫生资源消耗也基本一致:物化
The cost of nursing is the sum of the value of materialized labor and living labor consumed in the nursing process. Nursing cost accounting is an important part of hospital cost management. The cost of nursing is formed in nursing services. Nursing services are an indispensable part of medical and health care. The relationship with medical services is inextricably linked. Their service functions are consistent: improving human health; consumption of health resources is also basically consistent: materialization