隨著醫療服務定額支付及全民健保的實施，使得醫療院所愈來愈重視成本會計制度。因此，為患者的權益及醫院的營運，護理人員除了須發展有效的計價方法，執行正確的計價作業外，亦應定期監測計價作業的完整性。 經實際調查內科病房護理人員對常見治療處置項目計價作業內容之認知普遍不足達67%，以致護理人員執行計價作業完整性僅達79.96%。深入瞭解護理人員執行計價作業不完整之原因以漏計價居多佔52.1%，其次為計價錯誤佔41.02%，其中有50%護理人員係因不瞭解治療處置項目中屬應計價之材料項目為何，30%的護理人員認為該項處置不屬於計價項目，故未予計價，因而導致漏計價或計價錯誤。 因此，本專案藉由內科病房治療處置計價完整率監測方案及「內科病房常用處置包計價包參考手冊」之設立，並加強護理人員之認知與行為的指導，以提升護理人員對內科病房常見治療處置計價作業內容之認知達99.5%，內科病房護理人員執行計價作業之完整性提升至100%。

　　　　　With the implementation of the National Health Insurance (NHI) which gives payments of a fixed sum of budget to medical services, hospitals pay much attention to their accounting system. Thus, for the interests of patients and managements of hospitals, nurses must not only make an effective way to calculate, but they also have to execute the standard of calculation accurately and to inspect the completion of the calculation periodically. Our survey shows that up to 67% of our nurses, in wards of internal medicine, are not aware of the contents of calculation for common treatments. This results in a low completion rate of 79.96% for nurses to carry out the standard of calculation. The two main reasons for the incompletion are neglect of calculation (52.1%) and miscalculation (41.02%). Half of the nurses who miscalculated neglect or miscalculate because they do not understand which of the treatment items should be calculated. 30% of them think the treatment items are not be calculated, so they neglect the items. Therefore, we set up a standard for completing calculation of treatment and we issue a reference book for calculating common treatments in wards of internal medicine. We hope that nurses will understand 99.5% of the contents of calculation for common treatments and 100% complete the standard for calculation.