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目的：比较和评价医院管理中各种成本核算方法的优劣，分析成本核算的发展趋势。方法：以国内文献资料为基础，对多数医院目前采用的成本核算方法进行调查分析，着重探讨有关大型医疗设备核算、病种医疗成本核算及药品成本核算的最佳方法。结果和结论：成本预测、成本控制和成本评价是成本管理的发展趋势，搞好成本核算基础工作，加强医院内部管理是适应医保制度改革的必由之路。
Objective: To compare and evaluate the advantages and disadvantages of various cost accounting methods in hospital management and analyze the development trend of cost accounting. Methods: Based on domestic literature data, the current method of cost accounting used in most hospitals was investigated and analyzed, focusing on the best methods for large-scale medical equipment accounting, disease-based medical cost accounting and pharmaceutical cost accounting. Results and conclusions: Cost forecasting, cost control and cost evaluation are the development trends of cost management. Doing a good job in cost accounting basic work and strengthening hospital internal management are the only way to adapt to the reform of the medical insurance system.