[{"data":1,"prerenderedAt":66},["ShallowReactive",2],{"q-nurse-110-2-fundamental-nursing-057":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":36,"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-110-2-基本護理學與護理行政-057","nurse-110-2-fundamental-nursing-057",110,2,57,"下列何者不屬於醫院的固定成本？",{"A":15,"B":16,"C":17,"D":18},"護理人員薪資","醫療衛材費用","建築物折舊","儀器設備費用","B",null,[],"本題考點在固定成本與變動成本的區分。固定成本不隨業務量(如住院人次、服務量)增減而變動；醫療衛材費用會隨診療與服務量增加而上升，屬變動成本，故不屬於固定成本者為 B。護理人員薪資(A)按月給付、建築物折舊(C)依攤提年限提列、儀器設備費用(D)為既定投資，三者在一定期間內金額相對固定、不隨服務量多寡波動，皆屬固定成本；即使病人數增減，這些支出總額也不會等比改變，故選 B。","固定成本(fixed cost)：租金、折舊、固定薪資，短期內總額不變；變動成本(variable cost)：耗材、藥品、衛材，隨產出量等比變動；另有半變動成本(如水電、加班費)。單位固定成本隨產量增加而下降(規模經濟)。損益兩平分析須先分辨兩者。記憶：人事折舊設備為固定；用掉的衛材藥品為變動。",[25,28,31,33],{"term":26,"count":27},"固定成本",5,{"term":29,"count":30},"變動成本",3,{"term":32,"count":11},"成本分類",{"term":34,"count":35},"醫療衛材",1,[37,41,46,51,55,60],{"webId":38,"stem":39,"number":40,"year":10,"session":11},"nurse-110-2-fundamental-nursing-058","依照馬斯洛（Maslow）的需求層級理論，護理主管應優先注意護理人員下列何種需要？",58,{"webId":42,"stem":43,"number":44,"year":45,"session":35},"nurse-111-1-fundamental-nursing-074","在衝突的發展過程中，那一個階段最適合運用衝突處理技巧來避免非功能性衝突繼續擴大？",74,111,{"webId":47,"stem":48,"number":49,"year":50,"session":35},"nurse-112-1-fundamental-nursing-008","有關護理紀錄書寫的內容，下列何者最適宜？",8,112,{"webId":52,"stem":53,"number":54,"year":50,"session":30},"nurse-112-3-fundamental-nursing-046","有關杜納貝迪恩（Donabedian, 1966）的「醫療品質評估模式」，下列敘述何者正確？",46,{"webId":56,"stem":57,"number":58,"year":59,"session":35},"nurse-114-1-fundamental-nursing-050","因醫療處置結果不如預期而產生之醫療糾紛的處理原則，下列何者應優先？",50,114,{"webId":61,"stem":62,"number":63,"year":64,"session":11},"nurse-115-2-fundamental-nursing-044","有關組織外部人才招募的優點，下列敘述何者最適當？",44,115,"2026-09-04",1788510728547]