A cost and value analysis of nursing services
10.3760/cma.j.issn.1674-2907.2010.09.004
- VernacularTitle:护理服务价值与价格背离的分析与思考
- Author:
Shan-Hong FAN
1
;
Yan MA
;
Xian-Ni WANG
;
Yan-Qin YUAN
;
Li DI
;
Jing NAN
;
Yong YU
Author Information
1. 第四军医大学唐都医院
- Keywords:
Nursing;
Costs;
Services;
Management
- From:
Chinese Journal of Modern Nursing
2010;16(9):1003-1006
- CountryChina
- Language:Chinese
-
Abstract:
Objective To study the relationship between the cost and value of nursing services and its effects on the nursing science development. Methods According to Chinese administrative regions, 7 cities were randomly selected to descriptively analysis for the price of nursing services and compared in the cost recovery rate for some items. Results The price of nursing services was not fully reasonable. Moreover, the cost recovery rate was generally low and price fixing lacks of accounting basis. Conclusions It is important to enhance the awareness of the economic value of nursing services and build a scientific accounting system of nursing cost in order to promote the sustainable development of nursing science.