Study On Nursing Cost Accounting Of Senile Cataract In Different Grade Hospitals Of Qingyang City

ObjectiveTo calculate the nursing cost of single disease of senile cataract in a tertiary class a hospital(H hospital)and a second class a hospital(G hospital)in Gansu Province,analyze the cost composition and cost recovery rate,compare the total cost and cost composition ratio of the elderly cataract care in two hospitals and analyze the reasons.To provide basis for clinical nursing cost control and reasonable allocation of nurse human resources,provide methodological thinking for nursing cost research and provide basis for relevant departments to price nursing cost.MethodsBased on the calculation of single item nursing cost and standard nursing frequency,the single disease nursing cost of senile cataract was calculated.Specific accounting steps:(1)define the name and connotation of nursing project;(2)calculate the human cost of nursing project based on Resourse-Based Relative Value Scale(RBRVS)method,including Relative Value Unit(RVU),Conversion Factor(CF)and operation time of nursing project;(3)define the material composition of nursing project,and calculate the material cost;(4)define accounting project and apportionment project through expert consultation method,and apportion apportionment project to accounting project;(5)learn from personnel The indirect cost of the whole hospital was allocated to ophthalmic nursing unit and operating room by cost allocation method and Time Driven Activity-Based Costing(TDABC)method;the nursing cost of the project was calculated by adding the labor cost,material cost,shared labor cost,shared material cost and indirect cost of the single project;the operation frequency of the nursing project was determined;the frequency of each project was multiplied by the cost to further accumulate different nursing cost to get the nursing cost of single disease of senile cataract.Results1.In this study,35 and 34 nursing items were included in the geriatric cataract ward of a tertiary class a hospital(H hospital)and a second class a hospital(G hospital)in Gansu Province,There were 24 nursing items in the operating room.2.There were 22 and 21 accounting nursing items for senile cataract in H hospital and G hospital respectively,and 37 shared nursing items.3.The total cost accounting results of single disease nursing of senile cataract in H hospital and G hospital were 609.08 yuan and 482.19 yuan respectively,and the actual clinical charges were 202.8 yuan and 91.8 yuan respectively,The actual clinical charges are lower than the accounting results.4.The total cost recovery rate of single disease nursing of senile cataract in H hospital and G hospital was 33.30% and 19.04% respectively.The cost recovery rate of different grade hospitals was different,The single disease nursing cost recovery rate of senile cataract in H hospital is lower.5.The proportion of single disease nursing cost in H hospital and G hospital showed that the labor cost accounted for 76.65% and 79.29% respectively,the material cost accounted for18.79% and 17.76% respectively,and the indirect cost accounted for 4.56% and 2.95%respectively.Conclusions1.The charge items of nursing care for senile cataract in H hospital and G hospital are less than the actual number of clinical items.Relevant departments should pay attention to the intangible cost input of nurses when pricing nursing items.2.The single disease nursing charge of senile cataract is not reasonable,the relevant departments should refer to the results of nursing cost accounting to formulate the clinical charge standard.3.The cost recovery rate of senile cataract care in the two hospitals is low,especially in a second class a hospital,and the charging standard needs to be adjusted.4.There are differences in the total nursing cost between the two hospitals,so we should shorten the patients’ stay in bed days before surgery,and focus on nursing services,so as to reduce the total nursing cost of senile cataract patients.5.The constituent ratio of nursing cost of senile cataract in different grade hospitals is different,which reflects the differences in nursing human resource allocation,material cost allocation and indirect cost control between the two hospitals.