医院实行成本核算是促进医院发展的重要保证,随着市场经济发展的不断深入,成本核算逐渐引起了医院管理层的重视。目前,一部分部队医院虽然都进行了成本核算,然而却未取得理想的效果,实行成本核算对成本控制等方面没有发挥重要的作用。所以本文就部队医院成本核算在院、科两级中某些方面衔接不良入手,对其优化措施进行一番思考与分析。 Hospital cost accounting is to promote the development of an important guarantee for the hospital, with the deepening of market economy, cost accounting has gradually attracted the attention of the hospital management. At present, although some military hospitals have conducted cost accounting, they have not achieved the desired results. Cost accounting has not played an important role in cost control and other aspects. Therefore, this article on the military hospital cost accounting in the hospital, two subjects in some aspects of the poor start, to optimize its measures for some thinking and analysis.