The concept and main components of nursing cost

Nursing cost refers to the nursing resources consumed in the process of providing nursing services, both for the human nursing services in the process of physical labor and live labor consumption part, or refers to the patients in the process of providing diagnosis and treatment, guardianship, prevention and treatment, basic nursing technology and services in the process of physical labor and live labor consumption. Materialized labor refers to the consumption of material materials, living labor refers to the consumption of mental and physical labor, and monetary value refers to the output of labor results expressed in monetary terms. With the development of the health economy, nursing cost management is more and more by the hospital leadership, nursing managers pay extensive attention. The role of nursing cost accounting:

(1) cost accounting is an effective way to reduce the cost of medical care

(2) cost accounting is the basis for the development of a reasonable price

(3) cost accounting is the basis for the rational allocation of nursing human resources

(4) nursing costing is a measure of the effectiveness of the nursing services

(5) nursing Costing is also the basis of nursing value evaluation

The main components of nursing costs are as follows:

(1) Nursing labor costs (employment costs): also known as nursing labor cost analysis. It refers to the consumption of mental and physical labor. (2) Cost of medicines: refers to the medicines used in the nursing process. (3) Equipment costs: depreciation and overhaul of fixed assets. (4) Operating expenses: official expenses, health operation expenses, health material expenses, and consumption of low-value consumables. (5) Administrative expenses. (6) teaching and research costs.