[{"data":1,"prerenderedAt":66},["ShallowReactive",2],{"q-nurse-107-2-fundamental-nursing-058":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":35,"lastmod":65},"基本護理學與護理行政","fundamental-nursing","基本護理學(包括護理原理、護理技術)與護理行政",{"id":8,"webId":9,"year":10,"session":11,"subject":4,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"explanation":22,"explanationDeep":23,"topics":24,"freq":27},"nurse-107-2-基本護理學與護理行政-058","nurse-107-2-fundamental-nursing-058",107,2,58,"承上題，若當年度該產品的預期收益為 100,000 元時，服務件數應為多少？",{"A":15,"B":16,"C":17,"D":18},"1,500","1,000","600","375","A",null,[],"本題考點在含目標利潤的服務量計算。依目標利潤公式，服務件數＝（固定成本＋目標利潤）÷（售價－單位變動成本）。代入固定成本 50,000 元、目標利潤 100,000 元、單位邊際貢獻 100 元，件數＝（50,000＋100,000）÷100＝150,000÷100＝1,500 件，選 A。此為在回收固定成本外再賺得 10 萬元所需的服務量。B 1,000、C 600、D 375 皆為漏加固定成本、或分母誤用售價與變動成本而算錯的結果，均不符公式，故非答案。","與上題連動：損益平衡是「利潤為零」的特例，把目標利潤設為 0 即回到 500 件。要賺 10 萬，需在 500 件的基礎上再多賣 100,000÷100＝1,000 件，合計 1,500 件，與公式結果一致，可用兩種算法互相驗算。管理上此工具用於訂價、產量決策與成本控制。口訣：「固定成本＋要賺的錢，全靠每件的邊際貢獻去補」。",[25,28,30,33],{"term":26,"count":27},"固定成本",5,{"term":29,"count":11},"邊際貢獻",{"term":31,"count":32},"目標利潤分析",1,{"term":34,"count":32},"服務量計算",[36,40,45,50,55,60],{"webId":37,"stem":38,"number":39,"year":10,"session":11},"nurse-107-2-fundamental-nursing-059","護理師將證照租借給不具護理師資格者使用，處罰方式為：",59,{"webId":41,"stem":42,"number":43,"year":44,"session":32},"nurse-108-1-fundamental-nursing-075","有關危機發生時處理的敘述，下列何者正確？①偵測＞防範＞控制＞學習＞回復 ②全體同仁共同參與危機討論 ③評估風險危害程度 ④建立指揮中心 ⑤危機發生時對媒體的因應",75,108,{"webId":46,"stem":47,"number":48,"year":49,"session":32},"nurse-109-1-fundamental-nursing-009","曾先生，50 歲，手術後第 5 天，醫囑「Acetaminophen 500 mg\u002Ftab 1# PO QID」，Acetaminophen 成人的安全劑量為≦3 gm\u002F天，下列敘述何者正確？",9,109,{"webId":51,"stem":52,"number":53,"year":54,"session":32},"nurse-110-1-fundamental-nursing-047","在鼻胃管灌食中，有關食物快灌完時，要再灌入少量溫開水的主要目的，下列敘述何者正確？",47,110,{"webId":56,"stem":57,"number":58,"year":59,"session":11},"nurse-111-2-fundamental-nursing-011","病歷正確記錄的原則，下列何者錯誤？①大便次數的記錄是指該天一整天所解出的次數 ②疼痛指數的記錄以黑色實心圓記錄 ③輸出量包括大便、胸腔引流液量 ④灌腸後才解的大便次數以「1\u002FE」表示",11,111,{"webId":61,"stem":62,"number":63,"year":64,"session":11},"nurse-112-2-fundamental-nursing-045","病患接受 650 mOsm\u002FkgH 2 O 管灌配方，以 60c.c.\u002F小時連續灌食法提供營養後，開始出現腹瀉，下列何者為改善腹瀉的合宜措施？",45,112,"2026-09-04",1788510724685]