RESUMEN
Objective To calculate and analyze the grading nursing costs in a grade Ⅲ-A general hospital, and give suggestions to the government for rational pricing. Methods 6 wards were selected as the subjects, we calculated the total expenses by the ratio of income method, meanwhile, by sharing the cost we calculated the actual costs of grading nursing and let them underwent variance analysis. Results The actual cost of grade 1 nursing was (64.06±14.58) yuan, the actual cost of grade 2 nursing was (40.06±13.49) yuan, and the actual coat of grade 3 nursing was (31.11±5.81) yuan, by statistic analysis, the actual grad-ing nursing costs were significantly different from the current pricing system. Conclusions The grouping of nursing expense ia a difficult point in nursing cost study, and by calculating the actual grading nursing cost, we could develop measures to control the cost effectively. And the grading nursing total coat calculat-ing is the foundation of rational prices setting of grading nursing.