[{"data":1,"prerenderedAt":67},["ShallowReactive",2],{"q-nurse-107-2-fundamental-nursing-063":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":36,"lastmod":66},"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-063","nurse-107-2-fundamental-nursing-063",107,2,63,"在醫院的營運成本中，下列何者屬於固定成本？①電費 ②醫療耗材 ③房屋租金 ④設備折舊 ⑤人員薪資",{"A":15,"B":16,"C":17,"D":18},"①②③","②③④","③④⑤","①④⑤","C",null,[],"本題考點在固定成本與變動成本的區分。依成本習性定義，固定成本不隨業務量變動，變動成本隨產出或服務量增減。③房屋租金、④設備折舊、⑤人員薪資在一定期間內金額固定、不因病人量多寡改變，屬固定成本，故選 C③④⑤。①電費會隨使用量（開刀、設備運轉）增減，屬變動（或半變動）成本。②醫療耗材用一件耗一件，與服務量直接連動，屬變動成本。兩者皆隨業務量變化，不符固定成本定義，故不列入，唯 C 組合為固定成本。","成本習性三型：固定成本（租金、折舊、正職薪資、保險，量變它不變，但單位分攤隨量增而降）、變動成本（耗材、藥品、隨量計費的水電，量增總額增、單位不變）、半變動成本（基本費＋用量費，如含底度的電話費）。醫院固定成本占比高，故提高使用率能攤薄單位成本。口訣：「租、折、薪＝固定；料、電（用量）＝變動」。此分類正是前面損益平衡計算的基礎。",[25,28,31,34],{"term":26,"count":27},"固定成本",5,{"term":29,"count":30},"變動成本",3,{"term":32,"count":33},"成本習性",1,{"term":35,"count":33},"折舊與租金",[37,41,46,51,56,61],{"webId":38,"stem":39,"number":40,"year":10,"session":11},"nurse-107-2-fundamental-nursing-064","有關策略性規劃（strategic planning）的步驟，下列何者正確？",64,{"webId":42,"stem":43,"number":44,"year":45,"session":33},"nurse-108-1-fundamental-nursing-080","分析病人發生跌倒之因素，下列何種品管工具最適宜？",80,108,{"webId":47,"stem":48,"number":49,"year":50,"session":33},"nurse-109-1-fundamental-nursing-014","護理師了解死亡後遺體的變化與時間有關是有助於提供適切的遺體護理，下列敘述何者錯誤？",14,109,{"webId":52,"stem":53,"number":54,"year":55,"session":33},"nurse-110-1-fundamental-nursing-052","有關遺體護理，下列敘述何者正確？",52,110,{"webId":57,"stem":58,"number":59,"year":60,"session":11},"nurse-111-2-fundamental-nursing-016","醫囑：Unasyn 750 mg I.V.D q.6.h，現有 Unasyn 2 gm\u002Fvial 粉劑，以無菌蒸餾水稀釋粉劑成總量 4 c.c. 後，應抽出多少 c.c. 才符合此次注射劑量？",16,111,{"webId":62,"stem":63,"number":64,"year":65,"session":11},"nurse-112-2-fundamental-nursing-050","彈性繃帶最常應用於下列何種狀況？",50,112,"2026-09-04",1788510724735]