Research On The Nursing Service Costing Of Third-Level First Class Army Hospitals

Cost management is one of the important contents included in the hospital management, which has constituted a common understanding of the hospital management. As a part of the hospital work, nursing and medicare rely on each other and stay independent as well. Nursing costing is the basis to evaluate the nursing service effects, allocate reasonably human resources and establish reasonable nursing prices. The research employs the methods of single cost accounting. Through the business accounting of partial nursing costs, the project analyzes the constitution of nursing costs, proposes ways to lower costs and compares the differences between real costs and expenses, which provides a reasonable basis for nursing service pricing standard, and the basis for reasonable employment of nursing resources and exploration of the value of nursing work.This research project is an analysis of the current situations of doctors' instructions of the third-level first class army hospitals, which chooses the representative nursing projects as its research targets. The project employs the method of expert consultation, and defines the contents of various nursing projects in the angle of nursing costs. In the process, the project chose each thirty nurses from respective three hospitals, and these nurses were required to accomplish the nursing work set out in the research project, as defined by the experts. The project adopts the methods of at-the-spot survey, which measures the operating time and the time used for each work, and then makes a comparison of the ratio of the operating time, direct and indirect nursing time required by nurses from different hospitals and different ranks. On the basis ofthe review of existing research at home and abroad, the constitutes of the nursing costs are defined, including direct cost (HR, material cost, nursing equipment cost and etc.) and indirect cost (operation expense, administrative expense, education and research expense, and etc.). Through the method of comparative cost ratio method, the research project defines the cost of various nursing work in view of medicare revenue, financial statements, and etc.The research results demonstrate that: 1. The work cost accounting method fits the characteristics of the nursing work, and is a good reflection of the fee collection method of the nursing HR cost, material cost and financial cost. 2. HR cost is an important part of the nursing cost, and reasonable management of the nursing costs is an important part of the nursing cost management. 3. The control of material cost, working procedures optimization, and the making of reasonable operational procedures is a way to lower nursing costs. 4. The charge price of nursing work is lower than actual costs, and there is little chargeable work that cannot reflect the nursing costs. 5. The standard cost of nursing accounting is an effective way of cost management.