成本核算是医院经营管理的基础工作,核算工作的深度和层次直接影响成本管理的成效,有效掌握营运成本是关键。医院成本核算不能停留在理论研究上,必须结合实际认真组织实施与落实,医院运行成本已成为制约医院发展的重要因素。降低成本支出,在医院树立成本效益观念显得非常重要。 Cost accounting is the basic work of hospital management. The depth and level of accounting work directly affect the effectiveness of cost management. It is the key to effectively control operating costs. Hospital cost accounting can not stay in the theoretical research, we must seriously implement the implementation of the actual situation and implementation, the hospital operating costs have become an important factor restricting the development of the hospital. Reduce costs, establish cost-effective concept in the hospital is very important.