[{"data":1,"prerenderedAt":68},["ShallowReactive",2],{"q-nurse-113-1-fundamental-nursing-037":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":36,"lastmod":67},"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-113-1-基本護理學與護理行政-037","nurse-113-1-fundamental-nursing-037",113,1,37,"住宿型長照機構，每位住民每月收費3萬2千元，毛利率六成，每月固定支出70萬元，為達損益平衡點，平均每月至少應收幾位住民？",{"A":15,"B":16,"C":17,"D":18},"30人","32人","35人","37人","D",null,[],"本題考點在於損益平衡點(break-even point)的計算。損益平衡指總收入的貢獻邊際恰好等於固定成本。每位住民每月收費 3 萬 2 千元,毛利率六成,故每人每月貢獻邊際=32000×0.6=19200 元。固定支出 70 萬元,所需住民數=700000÷19200≈36.46 人。人數需無條件進位以覆蓋成本,故至少需 37 人,選 D。若取 36 人僅產生約 69.1 萬貢獻,不足以打平 70 萬固定支出,必須到 37 人才達損益平衡,因此其餘選項 30、32、35 人皆低於門檻。","損益平衡點公式:BEP(數量)=固定成本÷單位貢獻邊際,其中單位貢獻邊際=售價−單位變動成本=售價×毛利率(當毛利率即為貢獻率時)。本題毛利率 60% 代表每元收入有 0.6 元用來覆蓋固定成本。計算得 36.46,遇到「至少」「才能達成」時一律無條件進位。此類題常設 36 為陷阱,提醒考生務必檢查進位方向:達損益平衡是「不虧損」,故不足者不可四捨五入下修。",[25,28,30,32,34],{"term":26,"count":27},"損益平衡點",5,{"term":29,"count":27},"固定成本",{"term":31,"count":11},"貢獻邊際",{"term":33,"count":11},"毛利率",{"term":35,"count":11},"無條件進位",[37,41,46,52,57,62],{"webId":38,"stem":39,"number":40,"year":10,"session":11},"nurse-113-1-fundamental-nursing-038","顧力克（Luther Gulick）以POSDCoRB七個縮寫字說明行政的內涵，請問下列敘述何者正確？",38,{"webId":42,"stem":43,"number":44,"year":10,"session":45},"nurse-113-3-fundamental-nursing-034","住院病人剛過世，家屬情緒崩潰大哭，下列何者為護理師最適當的護理活動？",34,3,{"webId":47,"stem":48,"number":49,"year":50,"session":51},"nurse-114-2-fundamental-nursing-028","有關鼻胃管護理的敘述，下列何者錯誤？",28,114,2,{"webId":53,"stem":54,"number":55,"year":56,"session":11},"nurse-106-1-fundamental-nursing-026","有關睡眠的敘述，下列何者正確？①快速動眼期的腦波圖呈現 β 波，很容易被叫醒 ②非快速動眼期第三期的腦波圖呈現 δ 波，呼吸速率及血壓下降 ③非快速動眼期第二期的腦波圖呈現θ波，容易被叫醒 ④非快速動眼期第四期的腦波圖呈現 δ 波，可能出現尿床及磨牙 ⑤當睡眠中斷時，必須從快速動眼期開始入睡",26,106,{"webId":58,"stem":59,"number":60,"year":61,"session":11},"nurse-107-1-fundamental-nursing-070","護理長將過去單位曾發生之意外疏失列入新進人員訓練之範疇，以避免再次發生病人照護安全的問題，此種問題解決法為：",70,107,{"webId":63,"stem":64,"number":65,"year":66,"session":51},"nurse-108-2-fundamental-nursing-024","護理師對非急性期腦中風偏癱的病人，擬定每天 2 次與家屬一起協助病人執行下床練習走路，是屬於下列那一項護理措施？",24,108,"2026-09-04",1788510750115]