Cost Accounting and Structural Analysis of High-Frequency Nursing Service Items in ICU

Wang Yun; Luo Jinkai

Abstract：Objective:To study the cost accounting and the cost structure of high-frequency nursing service items in the ICU,in order to provide a reference for formulating scientific and reasonable medical service pricing standards.Methods:The activity-based costing was used to calculate the activity-based cost and total cost of nursing service items.The specific steps included dividing the operation process,determining cost drivers and resource consumption,and cost accounting and analysis.Results:Ten nursing service items,including intravenous transfusion,endotracheal intubation nursing,and endotracheal suctioning,were included.The actual cost of each item ranged from 23.95 yuan to 46.82 yuan.The actual cost of all items was higher than the current charging standards.Among the 10 nursing service items,labor costs accounted for the highest proportion(50.94%to 71.85%),followed by indirect costs(13.14%to 27.72%),medical material costs(2.52%to 15.71%)and fixed asset depreciation(8.03%to 10.40%).Conclusion:There is a significant gap between the current medical service price norms and the actual costs,which reveals that the current medical service pricing mechanism underestimates the technical difficulty,risk level and actual resource consumption of nursing services,resulting in a deviation between the current charging prices and the actual value of service items.In the future,reasonable value realization and resource allocation can be promoted by establishing a scientific and reasonable pricing mechanism.