[{"data":1,"prerenderedAt":66},["ShallowReactive",2],{"q-nurse-114-1-fundamental-nursing-039":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-114-1-基本護理學與護理行政-039","nurse-114-1-fundamental-nursing-039",114,1,39,"某地區醫院一年的總營業收入為1,000萬元，變動成本為600萬元，固定成本為400萬元，其損益平衡點為多少萬元？",{"A":15,"B":16,"C":17,"D":18},"200","400","600","1,000","D",null,[],"本題考點在於損益平衡點（break-even point）的計算。損益平衡點營業額 = 固定成本 ÷（1 − 變動成本 ÷ 營業收入）。代入：邊際貢獻率 = 1 − 600\u002F1000 = 0.4，損益平衡點 = 400 ÷ 0.4 = 1,000 萬元，選 D。此時總收入 1,000 萬恰等於總成本（變動 600＋固定 400），利潤為零，符合損益平衡定義。（A）200、（B）400、（C）600 皆為未正確套用邊際貢獻率的誤算，其中 400 是把固定成本直接當答案、600 是誤取變動成本，均忽略變動成本會隨營收等比變動的關係。","損益平衡點公式兩種寫法：以金額 = 固定成本 ÷ 邊際貢獻率；以數量 = 固定成本 ÷（單位售價 − 單位變動成本）。邊際貢獻率 =（收入 − 變動成本）÷ 收入，代表每一元營收扣掉變動成本後可用於攤固定成本的比例。本題邊際貢獻率 40%，需 1,000 萬營收才能攤平 400 萬固定成本。驗算：1000×0.4=400 剛好抵固定成本。",[25,28,30,33],{"term":26,"count":27},"損益平衡點",5,{"term":29,"count":27},"固定成本",{"term":31,"count":32},"變動成本",3,{"term":34,"count":11},"邊際貢獻率",[36,40,44,50,55,60],{"webId":37,"stem":38,"number":39,"year":10,"session":11},"nurse-114-1-fundamental-nursing-040","護理長於年度考核前一週，與平時工作表現良好且深獲肯定的護理師起爭執，故給予該名護理師較低的考評分數。此行為屬於下列何種績效考核問題？",40,{"webId":41,"stem":42,"number":43,"year":10,"session":32},"nurse-114-3-fundamental-nursing-036","為提升護理人員鼻胃管灌食照護完整性，經病房會議討論決定組成小組，進行護理改善專案。此屬於何種管理理論？",36,{"webId":45,"stem":46,"number":47,"year":48,"session":49},"nurse-115-2-fundamental-nursing-030","有關中央靜脈營養療法，下列敘述何者錯誤？",30,115,2,{"webId":51,"stem":52,"number":53,"year":54,"session":11},"nurse-107-1-fundamental-nursing-018","張先生為第 2 型糖尿病病人，醫囑「RI（Regular Insulin）6U. S.C. a.c. t.i.d.」，下列敘述何者錯誤？",18,107,{"webId":56,"stem":57,"number":58,"year":59,"session":11},"nurse-108-1-fundamental-nursing-062","醫院內重大採購或硬體建設所需之預算是屬於下列何者？",62,108,{"webId":61,"stem":62,"number":63,"year":64,"session":49},"nurse-109-2-fundamental-nursing-016","下列護理評估，何者屬於客觀資料（objective data）？",16,109,"2026-09-04",1788510757082]