[{"data":1,"prerenderedAt":66},["ShallowReactive",2],{"q-nurse-110-1-fundamental-nursing-075":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":34,"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-110-1-基本護理學與護理行政-075","nurse-110-1-fundamental-nursing-075",110,1,75,"有關各成本項目之歸屬，下列何者正確？",{"A":15,"B":16,"C":17,"D":18},"固定成本：門診量、手術量、電腦斷層機器之折舊","變動成本：手術室護理師薪水、手術床折舊、外科主任之薪水","間接成本：醫院水電費、資訊室費用、醫師薪水","直接成本：護理師薪水、衛材費用、醫師薪水","D",null,[],"本題考點為醫院成本的四種歸屬:固定\u002F變動、直接\u002F間接。判斷依據在於成本是否隨業務量變動,以及能否直接歸屬到特定服務。選項 D 護理師薪水、衛材費用、醫師薪水皆可直接對應病人照護活動,屬「直接成本」,故選 D。選項 A 錯在把門診量、手術量列為固定成本,兩者是產出量而非成本;選項 B 錯在把手術室護理師與外科主任薪水歸為變動成本,人事薪資多屬固定成本、不隨當月手術量增減;選項 C 錯在把醫師薪水列為間接成本,醫師直接參與診療應歸直接成本,水電、資訊室費用才是難以歸屬個案的間接成本。","兩軸別混:固定\u002F變動看『是否隨產量變動』,直接\u002F間接看『能否歸屬到特定成本標的』。薪資通常同時是固定又直接;水電資訊費是固定又間接。陷阱在把『門診量、手術量』這種產量指標誤當成本項目,以及把直接參與診療的醫師薪水錯放間接。記法:摸得到病人的花費多為直接成本。",[25,28,30,32],{"term":26,"count":27},"直接成本",4,{"term":29,"count":27},"間接成本",{"term":31,"count":27},"固定成本與變動成本",{"term":33,"count":11},"醫院成本歸屬",[35,39,44,49,54,60],{"webId":36,"stem":37,"number":38,"year":10,"session":11},"nurse-110-1-fundamental-nursing-076","醫院評鑑之具體執行內容，下列何者屬於評鑑醫療服務之結果面指標？",76,{"webId":40,"stem":41,"number":42,"year":43,"session":11},"nurse-111-1-fundamental-nursing-012","盧女士行乳房切除術，乏人照料，護理人員親自為其進行床上沐浴時，蒐集到下列資料，何者屬於急性疼痛的主觀資料？",12,111,{"webId":45,"stem":46,"number":47,"year":43,"session":48},"nurse-111-2-fundamental-nursing-026","有關常見的熱療法方式與目的之敘述，下列何者錯誤？",26,2,{"webId":50,"stem":51,"number":52,"year":53,"session":48},"nurse-112-2-fundamental-nursing-064","有關不可燃生物醫療感染性廢棄物貯存容器之顏色，下列何者正確？",64,112,{"webId":55,"stem":56,"number":57,"year":58,"session":59},"nurse-113-3-fundamental-nursing-038","有關「本年度各病房病人服務滿意度提升到 90%」的工作目標，在 5W 中缺少什麼？",38,113,3,{"webId":61,"stem":62,"number":63,"year":64,"session":11},"nurse-115-1-fundamental-nursing-032","面臨末期病人即將離世，有關家屬哀傷支持之敘述，下列何者最適當？",32,115,"2026-09-04",1788510720663]