[{"data":1,"prerenderedAt":66},["ShallowReactive",2],{"q-nurse-113-3-fundamental-nursing-037":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-113-3-基本護理學與護理行政-037","nurse-113-3-fundamental-nursing-037",113,3,37,"有關成本分類，下列敘述何者正確？",{"A":15,"B":16,"C":17,"D":18},"加班費屬於可控制成本","水電費屬於可控制成本","人員薪資屬於變動成本","醫療耗材屬於固定成本","A",null,[],"本題考點在於護理成本的分類概念。依成本會計，可控制成本（controllable cost）指管理者在其權責範圍內能透過決策影響增減的成本，加班費由排班與人力調度決定，主管可控制，故 A 正確。B 錯誤：水電費多為隨營運自然發生、單一單位主管難以左右，一般歸為不可控制成本。C 錯誤：人員固定薪資不隨業務量變動，屬固定成本而非變動成本。D 錯誤：醫療耗材隨病人數與處置量增減而變動，屬變動成本而非固定成本。判別關鍵在「是否隨業務量變動」與「管理者能否掌控」兩組概念。","成本兩組對照概念：固定成本（不隨產量變，如薪資、租金、設備折舊）vs 變動成本（隨產量變，如耗材、藥品）；可控制成本（管理者可影響，如加班費、教育訓練費）vs 不可控制成本（如折舊、既定薪資）。加班費既可由排班決策掌控，是典型可控制成本。記「薪資固定、耗材變動、加班可控」。",[25,28,31,33],{"term":26,"count":27},"成本分類",2,{"term":29,"count":30},"可控制成本",1,{"term":32,"count":30},"固定與變動成本",{"term":34,"count":30},"護理成本管理",[36,40,45,50,55,60],{"webId":37,"stem":38,"number":39,"year":10,"session":11},"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,{"webId":41,"stem":42,"number":43,"year":44,"session":27},"nurse-114-2-fundamental-nursing-034","下列何項血液檢測不須要事先請病人禁食後再抽血？",34,114,{"webId":46,"stem":47,"number":48,"year":49,"session":30},"nurse-115-1-fundamental-nursing-028","病人身高160公分、體重55公斤，其身體質量指數（BMI）結果，下列何者正確？",28,115,{"webId":51,"stem":52,"number":53,"year":54,"session":27},"nurse-106-2-fundamental-nursing-046","約束病人時，需注意肢體血液循環，有關評估方式：C.T.M.S.的敘述，下列何者錯誤？",46,106,{"webId":56,"stem":57,"number":58,"year":59,"session":30},"nurse-108-1-fundamental-nursing-010","余先生出現呼吸困難、發燒以及營養狀況少於身體所需等三項健康問題時，處理的優先順序為：",10,108,{"webId":61,"stem":62,"number":63,"year":64,"session":30},"nurse-109-1-fundamental-nursing-044","王先生中風後，有吞嚥困難，現協助其由口進食，下列措施何者不適當？",44,109,"2026-09-04",1788510752263]