医院实行成本核算管理是医院适应我国医药卫生体制改革和社会主义市场发展的趋势,也是医疗服务行业进入市场参与竞争的必然结果。医院能否运用科学的管理理论和方法提高竞争力,已成为医院在市场竞争中成败的关键,是医院管理者面 Hospital cost accounting management is the hospital to adapt to China’s medical and health system reform and the development of the socialist market trend, but also the medical service industry into the market to participate in the inevitable result of competition. Hospital can use scientific management theory and methods to improve competitiveness, has become the hospital in the market competition, the key to success or failure, the hospital managers