[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-nurse-113-3-fundamental-nursing-037":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":24},"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,"freq":23},"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。",1,[25,29,33,36,40,44],{"webId":26,"stem":27,"number":23,"year":28,"session":23},"nurse-106-1-fundamental-nursing-001","下列何者為預防院內感染最經濟有效的方法？",106,{"webId":30,"stem":31,"number":32,"year":28,"session":23},"nurse-106-1-fundamental-nursing-002","下列那一種健康問題會導致體溫過高？",2,{"webId":34,"stem":35,"number":11,"year":28,"session":23},"nurse-106-1-fundamental-nursing-003","王先生因腦血管損傷住院中，下列何種灌注溶液不適合王先生使用？",{"webId":37,"stem":38,"number":39,"year":28,"session":23},"nurse-106-1-fundamental-nursing-004","醫囑為 Acetaminophen 1 tab q6h p.r.n. if BT≧39℃之含義，下列敘述何者正確？",4,{"webId":41,"stem":42,"number":43,"year":28,"session":23},"nurse-106-1-fundamental-nursing-005","測量 H5N1 流感病毒感染病人生命徵象時，下列何項防護設備較不必要？",5,{"webId":45,"stem":46,"number":47,"year":28,"session":23},"nurse-106-1-fundamental-nursing-006","林小姐因中風導致右側肢體偏癱，住院期間有關病人之安全，下列敘述何者錯誤？",6,1783840778056]