[{"data":1,"prerenderedAt":66},["ShallowReactive",2],{"q-nurse-112-1-fundamental-nursing-069":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-112-1-基本護理學與護理行政-069","nurse-112-1-fundamental-nursing-069",112,1,69,"有關預算基本概念之敘述，下列何者正確？",{"A":15,"B":16,"C":17,"D":18},"建築物的折舊是單位的變動成本","損益平衡點是指無盈餘也無損失","人員薪資屬於單位的可控性成本","侵入性檢查及治療是單位的成本","B",null,[],"本題考點在於預算與成本的基本概念。依成本會計定義，損益平衡點（break-even point）是總收入等於總成本、既無盈餘也無虧損的營運水準，故選 B。A 錯在建築物折舊不隨業務量變動，屬固定成本而非變動成本；C 錯在人員薪資多為既定的固定支出，主管短期難以任意調整，屬不可控性成本而非可控性成本；D 敘述過於籠統，侵入性檢查及治療會帶來收入亦產生成本，不能一概歸為單位成本。掌握「損益平衡＝零盈虧」即可鎖定 B。","成本分類是護理行政常考點：固定成本（折舊、房租、固定薪資）不隨產量變動；變動成本（衛材、藥品）隨服務量增減；可控性成本指主管能左右者（如加班、耗材使用）。損益平衡分析協助定價與產能決策，公式為固定成本÷（單價−單位變動成本）。記憶「平衡點＝不賺不賠」。",[25,28,31,33],{"term":26,"count":27},"損益平衡點",5,{"term":29,"count":30},"固定成本與變動成本",4,{"term":32,"count":11},"可控性成本",{"term":34,"count":11},"預算概念",[36,40,45,50,56,61],{"webId":37,"stem":38,"number":39,"year":10,"session":11},"nurse-112-1-fundamental-nursing-070","對於分權式組織特性的描述，下列敘述何者最適宜？",70,{"webId":41,"stem":42,"number":43,"year":10,"session":44},"nurse-112-3-fundamental-nursing-006","下列何者屬於護理過程「執行期（implementation）」的工作項目？",6,3,{"webId":46,"stem":47,"number":48,"year":49,"session":11},"nurse-113-1-fundamental-nursing-050","有關護理成本控制的方法，下列敘述何者錯誤？",50,113,{"webId":51,"stem":52,"number":53,"year":54,"session":55},"nurse-114-2-fundamental-nursing-048","關心業績、要求達成任務和效率、較少關心護理師的需求，屬於 Blake 及 Mouton 管理方格理論中的何種領導風格？",48,114,2,{"webId":57,"stem":58,"number":59,"year":60,"session":11},"nurse-106-1-fundamental-nursing-052","經過治療後張先生病情穩定，醫師准許出院。下列有關出院護理之敘述，何者錯誤？",52,106,{"webId":62,"stem":63,"number":43,"year":64,"session":55},"nurse-107-2-fundamental-nursing-006","吳先生住院期間因為食慾不佳、體重下降，照會營養師提供飲食計畫並改變進食熱量，護理師協助持續追蹤病人進食狀態，此為何項護理功能？",107,"2026-09-04",1788510741592]