医疗成本核算是为了加强医院的经营管理以及控制医疗费用上涨而发展起来的,现如今,它作为一种科学的管理方法在医院的经营管理中发挥着非常重要的作用。全成本管理是基于成本核算的基础上提出的一种管理方式,它是在市场体制的冲击下医院采取的一种管理手段。本文主要是从全成本管理的原理、概念以及作用出发,对医院实行全成本管理的必要性以及条件进行分析与探讨。 Medical cost accounting is developed to strengthen the management of hospitals and control the rise of medical expenses. Nowadays, as a scientific management method, it plays a very important role in the operation and management of hospitals. Total cost management is a management method based on cost accounting. It is a kind of management method adopted by hospitals under the impact of market system. This article mainly starts from the principle, concept and function of total cost management, analyzes and discusses the necessity and conditions of full cost management in hospitals.