Dias K, Stockamp D
Good Samaritan Hospital and Medical Center, Portland, OR.
Healthc Financ Manage. 1992 Sep;46(9):55, 58, 61-4.
The "nursing process" is a systematic decision-making approach to problem solving based on open-system theory. This theory assumes that there is an on-going interchange between all system components. Components cannot be viewed in isolation, because decisions regarding one component will affect other components. Receivables management is similar to the nursing process, in that it involves constant diagnosis, assessment, and intervention in the work in process during all phases of the receivables cycle. In experiments that applied the nursing process concept to the management of accounts receivable in several hospitals, gross days in accounts receivable were reduced and cash flow was increased.
“护理程序”是一种基于开放系统理论的系统性问题解决决策方法。该理论假定所有系统组件之间存在持续的交互。组件不能孤立看待，因为关于一个组件的决策会影响其他组件。应收账款管理与护理程序类似，因为它涉及在应收账款周期的所有阶段对工作过程进行持续诊断、评估和干预。在将护理程序概念应用于几家医院应收账款管理的实验中，应收账款的总天数减少，现金流增加。
