[{"data":1,"prerenderedAt":64},["ShallowReactive",2],{"q-nurse-110-2-fundamental-nursing-059":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":35,"lastmod":63},"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-059","nurse-110-2-fundamental-nursing-059",110,2,59,"醫療院所欲控制成本時，下列何者不是進行成本分析的要項？",{"A":15,"B":16,"C":17,"D":18},"基層員工的配合","正確的統計資料","健全的會計制度","健全的組織結構","A",null,[],"本題考點在成本分析的必要要件，需找出非要項者。成本分析仰賴正確的統計資料、健全的會計制度與健全的組織結構作為制度性基礎；基層員工的配合雖有助於成本控制的執行，但並非進行成本分析本身的核心要項，故選 A。正確統計資料(B)提供分析數據；健全會計制度(C)確保成本歸屬與計算準確；健全組織結構(D)界定權責與成本中心，三者才是成本分析的必要條件。","成本分析要素：可靠的資料來源(統計)、標準化的會計與成本歸屬制度、清楚的組織與成本中心劃分，方能將成本正確分攤與比較。員工配合屬成本控制或執行面，而非分析的前提要件。成本中心(cost center)是責任會計的基礎。記憶：分析靠資料、會計、組織；配合是執行不是分析要項。",[25,28,31,33],{"term":26,"count":27},"組織結構",10,{"term":29,"count":30},"成本分析",1,{"term":32,"count":30},"會計制度",{"term":34,"count":30},"成本中心",[36,40,45,49,54,58],{"webId":37,"stem":38,"number":39,"year":10,"session":11},"nurse-110-2-fundamental-nursing-060","團體決策的好處是可以集思廣益，想出解決問題的可行方案。病房護理長利用通訊軟體（LINE）建立該病房護理師群組，徵詢大家意見並引導討論和排定解決問題的最佳方案。這是屬於那一種團體決策技巧？",60,{"webId":41,"stem":42,"number":43,"year":44,"session":30},"nurse-111-1-fundamental-nursing-076","下列何者將「危機管理（Risk Management）」納入品質管理模式？",76,111,{"webId":46,"stem":47,"number":27,"year":48,"session":30},"nurse-112-1-fundamental-nursing-010","依據馬斯洛（Maslow）的人類需求理論，下列護理問題之優先順序何者排列最適宜？①社交互動障礙 ②低效性呼吸型態 ③靈性困擾 ④身體心像改變",112,{"webId":50,"stem":51,"number":52,"year":48,"session":53},"nurse-112-3-fundamental-nursing-048","有關問題解決的過程，下列敘述何者正確？",48,3,{"webId":55,"stem":56,"number":11,"year":57,"session":11},"nurse-114-2-fundamental-nursing-002","護理師為病人執行身體評估，並依營養師建議追蹤病人飲食，此兩項措施分屬的專業程度與護理功能為何？",114,{"webId":59,"stem":60,"number":61,"year":62,"session":11},"nurse-115-2-fundamental-nursing-046","下列何種疾病不是透過病媒傳染？",46,115,"2026-09-04",1788510728555]