[{"data":1,"prerenderedAt":66},["ShallowReactive",2],{"q-nurse-108-2-fundamental-nursing-075":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-108-2-基本護理學與護理行政-075","nurse-108-2-fundamental-nursing-075",108,2,75,"下列何者為直接成本？",{"A":15,"B":16,"C":17,"D":18},"會計部門等行政管理成本","護理人員教育訓練","護理照護時的衛材使用","水電費","C",null,[],"本題考點是成本會計中直接成本與間接成本的辨別。依定義，直接成本是可明確歸屬於特定照護對象或服務的成本，護理照護時用於病人身上的衛材（如敷料、注射用物）能直接對應到該次照護，屬直接成本，選 C。選項 A 會計部門等行政管理成本無法歸給個別病人，屬間接成本；選項 B 護理人員教育訓練是全體共享的投資，難歸單一病人，屬間接成本；選項 D 水電費為全院共用的公共支出，同屬間接成本。考點在於辨識能否直接追溯到照護對象。","成本分類的關鍵在「可追溯性」：能直接對應到成本標的（病人、單一服務）的是直接成本，如衛材、藥品、直接照護人力；需分攤才能歸屬的是間接成本（overhead），如行政、水電、折舊、教育訓練。另有變動成本（隨業務量變動，如衛材）與固定成本（不隨量變，如房租）之分。記憶口訣：東西直接用在病人身上的是直接成本，全院一起分攤的是間接成本。可連結護理成本效益分析、論病例計酬（DRG）下的成本控管概念。",[25,28,30,33],{"term":26,"count":27},"直接成本",4,{"term":29,"count":27},"間接成本",{"term":31,"count":32},"成本可追溯性",1,{"term":34,"count":32},"衛材成本",[36,40,45,50,55,60],{"webId":37,"stem":38,"number":39,"year":10,"session":11},"nurse-108-2-fundamental-nursing-076","某護理長常以組織目標運用激勵人心方式與護理師溝通，讓部屬激發其才智，並感覺被尊重及認同，此屬於何種領導類型？",76,{"webId":41,"stem":42,"number":43,"year":44,"session":11},"nurse-109-2-fundamental-nursing-012","沾到病人血液的傷口紗布，應依下列何種廢棄物規定處理？",12,109,{"webId":46,"stem":47,"number":48,"year":49,"session":32},"nurse-110-1-fundamental-nursing-026","0.33%食鹽水輸液適用於下列何種病人？",26,110,{"webId":51,"stem":52,"number":53,"year":54,"session":32},"nurse-111-1-fundamental-nursing-064","針扎屬於下列何種職業危害？",64,111,{"webId":56,"stem":57,"number":58,"year":59,"session":11},"nurse-112-2-fundamental-nursing-028","方先生，體溫 39.5℃，依醫囑給予溫水拭浴。下列措施何者正確？",28,112,{"webId":61,"stem":62,"number":63,"year":64,"session":11},"nurse-113-2-fundamental-nursing-042","有關人才招募的步驟，下列順序何者正確？①擬定招募計畫 ②招募效益評估 ③了解市場人力供需情形 ④分析各種招募管道的特色及效益 ⑤實際進行招募",42,113,"2026-09-04",1788510706144]