Study On Actual Cost And Standard Cost Of Drainage Nursing In Surgical Wards Of A Grade Ⅲ-A General Hospital

With the development of socialist market economy and the reform of Chinese medical and health service system, nursing cost management had been more and more important. Nursing project cost accounting is the fundamental of nursing cost management and nursing price system. By using the method of single cost accounting, the research accounted both actual cost and standard cost of drainage nursing in surgical wards; analyzed the constitution of nursing costs; compared the differences among actual cost, standard cost and charge standards. It aimed to provide references to measure the nursing cost, to evaluate the work performance and to set up reasonable charge standards.Objective: To account both actual cost and standard cost of drainage nursing in surgical wards; to analyze the constitution of nursing costs; to compare the differences among actual cost, standard cost and charge standards; to discuss the value in clinical applications; to propose the ways to control the nursing cost and provide references to set up reasonable charge standards.Methods: This research evaluated the current situation of medical order in surgical wards of a Grade III-A general hospital, and chose the most popular and representative nursing project of the surgical wards as its research target. The research adopted both the method of nursing intervention classification and the method of Delphi, and defined the contents of drainage nursing project and standard process. By means of in situ measurement and the comparative cost ratio method, this research calculated actual and standard operating time, the direct cost and indirect cost; and analyzed the actual and standard nursing cost.Results:①We chose the drainage-nursing project as its research target, which was the most popular and representative nursing project of the surgical wards.②Defined the contents of drainage nursing project and standard process.③Calculated actual and standard operating time. The standard operating time was longer than the actual operating time.④Calculated the direct cost and indirect cost, analyzed the actual and standard nursing cost. The standard nursing cost more than the actual nursing.Conclusion:The research results demonstrated that:①The systematic and standardization nursing projects must be established.②The actual direct nursing time was less than the standard operating time because of the shortage of human resources and heavy tasks.③The allocation of Human resources was an important key to the nursing cost and the nursing management.④Though increasing equipment utilization rate and decreasing the waste of materials could improve management quality.⑤The standard cost accounting could provide the criterion and the goal for the nursing quality control, which could improve the quality of the management.⑥The current charge standard of the drainage nursing was lower than actual cost and standard cost.