Rodrigues Filho J
Rev Esc Enferm USP. 1994 Apr;28(1):41-9. doi: 10.1590/0080-6234199402800100041.
Determining the cost of providing nursing care to hospital patients is a major concern for nursing administrators, especially in developed countries. It is stressed that the costing-out of nursing service is generally viewed as advantageous for the nursing profession. Three basic methods for allocating hospital nursing service costs are described. The first is a per day service method (per diem) that relates nursing costs directly to length of stay. The second method, the relative intensity measures, tries to relate patient's condition (use) of nursing resources to his medical condition. The third alternative to costing nursing is based on patient classification system, which measure patient requirements or nursing workload.
确定为医院患者提供护理服务的成本是护理管理人员主要关心的问题,在发达国家尤其如此。有人强调,护理服务的成本核算通常被认为对护理行业有利。文中描述了三种分配医院护理服务成本的基本方法。第一种是每日服务法(按日计),它将护理成本直接与住院时间挂钩。第二种方法,即相对强度测量法,试图将患者对护理资源的使用情况与其病情联系起来。护理成本核算的第三种方法基于患者分类系统,该系统衡量患者的需求或护理工作量。