[目的]构建合适的护理成本核算体系,真实地描述护理过程劳动耗费发生的实际情况,切实体现护理工作劳动价值,为管理者制订护理收费标准提供理论依据.[方法]在同一时期随机抽取我院7个科室的420例病例,分别运用按等级护理收费与按日常生活自理能力(ADL)分级结合护理项目成本核算两种计费方法,计算所发生的护理费用,比较两者之间的差异.[结果]不同ADL等级病人,其护理操作时间与护理成本差异有统计学意义(P<0.05).病人住院期间,现行收费标准所产生的护理费用大大低于按ADL分级所产生的护理费用差异有统计学意义(P<0.01).[结论]按ADL分级进行护理项目成本核算,并以此为依据制订护理服务价格,能很好地体现护理人员的劳动价值.%Objective: To build an appropriate nursing cost accounting system,and describe the actual situation occurred in nursing process labor cost really, so as to practically embody the value of nursing work and provide theoretical evidences for hospital management making nursing charging standards. Methods: A total of 420 patients from 7 departments in our hospital were randomly extracted during the same period. Respectively using the charging based on graded nursing and charging based on activity of daily living (ADD grading in combined with nursing cost accounting to calculate the care cost occurred, then to compare the difference between them. Results: There was statistical significant difference in time and cost of nursing care among difference ADL grades (P展开▼
