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医院新财务制度和会计制度要求医院要严格按照统一的成本管理办法组织开展成本核算工作,深入开展成本分析,加强成本控制,降低医院运营成本,努力实现成本最优化目标。新制度对医院成本分析提出了更高的要求。文章就医院成本分析的内容和方法做简要介绍,供医院从事财务会计和管理会计相关工作的管理者参考。
The hospital’s new financial system and accounting system require hospitals to organize costing work in strict accordance with a unified cost management approach, conduct in-depth cost analysis, strengthen cost control, reduce hospital operating costs and strive to achieve the goal of cost optimization. The new system put forward higher requirements for hospital cost analysis. Article on the hospital cost analysis of the content and methods to do a brief introduction for the hospital engaged in financial accounting and management accounting related managers reference.