Analysis on the Problems of Nurses'Labor Cost Accounting from the Perspective of Management Accounting and Industry Finance Integration
- VernacularTitle:管理会计与业财融合视角下护士人力成本核算问题分析
- Author:
Peiyong XIA
1
,
2
;
Xun XU
;
Jia YIN
;
Yumei SHI
Author Information
1. 上海申康医院发展中心 上海 200041
2. 上海市第六人民医院 上海 200233
- Keywords:
hospital;
medical service project;
nurse;
human cost;
cost accounting
- From:
Chinese Health Economics
2024;43(3):85-87
- CountryChina
- Language:Chinese
-
Abstract:
Nurses not only focus on nursing fees,but also participate in other medical fees,which is an important part of the hospital's medical services for patients.For the main resource consumption-labor cost in medical service project cost accounting,the labor cost of doctors(including medical and technical staff)and nurses is the most important part,but the labor cost accounting of nurses has not been paid enough attention for a long time.From the perspective of management accounting and the integration of industry and finance,it analyzes the characteristics of nurses'labor cost and accounting,and studies and discusses some problems of medical service project cost accounting based on nurses'labor cost,hoping to provide references for hospitals to carry out nurses'labor cost accounting in medical service projects more scientifically and reasonably.
