成本核算在医院的财务管理中具有相当重要的地位,通过成本核算医院可以对运营中需要的各项费用进行汇总、分析以及审核,提升医院经济管理手段,是医院长远发展的必要条件。本文对医院核算成本的现状、重要意义以及实现成本核算的方法进行分析,推动成本核算在医院经营中的应用,对医院的长远发展有着积极意义。 Cost accounting in the hospital’s financial management has a very important position, through the cost of hospital operations can be required for the costs of summary, analysis and review, improve the hospital’s economic management tools, the hospital is necessary for the long-term development. This article analyzes the status quo, the significance of hospital accounting cost and the method to realize cost accounting, and promotes the application of cost accounting in hospital management, which has positive significance to the hospital’s long-term development.