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基于作业成本法模型的产前护理成本分析:一项试点研究。

Cost analysis of prenatal care using the activity-based costing model: a pilot study.

作者信息

Gesse T, Golembeski S, Potter J

机构信息

T heresa G esse is an Associate Professor in the School of Nursing at the University of Miami in Coral Gables, Florida.

出版信息

J Perinat Educ. 1999 Spring;8(2):20-7. doi: 10.1624/105812499X87088.

Abstract

The cost of prenatal care in a private nurse-midwifery practice was examined using the activity-based costing system. Findings suggest that the activities of the nurse-midwife (the health care provider) constitute the major cost driver of this practice and that the model of care and associated, time-related activities influence the cost. This pilot study information will be used in the development of a comparative study of prenatal care, client education, and self care.

摘要

采用作业成本法对一家私立护士助产诊所的产前护理成本进行了研究。研究结果表明,护士助产士(医疗服务提供者)的活动是该诊所的主要成本驱动因素,护理模式及相关的时间相关活动会影响成本。这项初步研究的信息将用于开展一项关于产前护理、客户教育和自我护理的比较研究。

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