[{"data":1,"prerenderedAt":63},["ShallowReactive",2],{"q-nurse-114-3-fundamental-nursing-049":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":32,"lastmod":62},"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-114-3-基本護理學與護理行政-049","nurse-114-3-fundamental-nursing-049",114,3,49,"護理部編列年度預算，下列何者屬於直接成本？",{"A":15,"B":16,"C":17,"D":18},"汰舊換新護理站的電腦設備","推動節能減碳，降低電費","調整護理人員薪資","辦理多場次專業教育訓練","C",null,[],"本題考點在於區分直接成本與間接成本。考點在於成本能否直接歸屬於病人照護活動:直接成本指可直接追溯到照護服務的支出,如提供照護的護理人力薪資,故調整護理人員薪資屬直接成本,選 C。A 汰換護理站電腦設備屬資本支出\u002F間接成本,支援行政運作而非直接照護。B 降低電費屬水電等間接營運成本。D 辦理專業教育訓練屬人員發展的間接成本,不直接對應單一病人照護。四選項中唯有護理人力薪資是直接投入病人照護的成本,因此為直接成本。","醫療成本會計常把成本分為直接與間接:直接成本可明確歸屬於特定服務單位或病人,如護理人力、藥品耗材;間接成本為共同支援性支出,如水電、設備折舊、行政與教育訓練,需以分攤基礎(如床日、人時)分配。人事費常占護理成本最大宗,故人力配置與成本控制是護理行政核心。理解此分類有助於預算編列與成本效益分析。",[25,28,30],{"term":26,"count":27},"直接成本 vs 間接成本",1,{"term":29,"count":27},"護理人力薪資",{"term":31,"count":27},"醫療成本會計",[33,37,43,48,53,58],{"webId":34,"stem":35,"number":36,"year":10,"session":11},"nurse-114-3-fundamental-nursing-050","有關護理成本控制的方法，下列敘述何者最不適當？",50,{"webId":38,"stem":39,"number":40,"year":41,"session":42},"nurse-115-2-fundamental-nursing-046","下列何種疾病不是透過病媒傳染？",46,115,2,{"webId":44,"stem":45,"number":46,"year":47,"session":42},"nurse-106-2-fundamental-nursing-010","有關護理師「行為過程紀錄與分析」的敘述，下列何者正確？",10,106,{"webId":49,"stem":50,"number":51,"year":52,"session":42},"nurse-107-2-fundamental-nursing-048","有關鼻胃管的放置，下列敘述何者正確？",48,107,{"webId":54,"stem":55,"number":56,"year":57,"session":27},"nurse-109-1-fundamental-nursing-012","王老太太，80 歲，護理人員為王老太太做背部護理時，開始與結束時常用下列何種方法？",12,109,{"webId":59,"stem":60,"number":40,"year":61,"session":27},"nurse-110-1-fundamental-nursing-046","有關等長運動的敘述，下列何者錯誤？",110,"2026-09-04",1788510761831]