一、医院成本核算改革的目的和意义现行医院会计制度采用的成本核算方法是完全成本法。这种方法的主要特点是将医院本期发生的管理费用分摊计入医疗支出、药品支出和制剂支出中去。这样,在计算收支结余时,医疗收支结余、药品收支结余和制剂收支结余均含有一定的管理费用,并不是结余的真实数,因而不利于医院各部门加强经济管理,也不利于调动各科室人员的积极性。同时,对于会计人员来说,因平时发生的管理费用要在“管理费用”帐户中予以归集汇总,月末还应按照一定的分配方法进行分配,因而大大增加了会计人员的工作量。总之,完全成本法是在完全的计划经济条件下采用的一种核算方法,这 First, the purpose and significance of hospital cost accounting reform The current hospital accounting system uses the cost accounting method is a full cost method. The main feature of this method is to include the management costs incurred during the current period in the hospitals in the medical expenditures, drug expenditures, and formulation expenditures. In this way, when calculating income and expenditure balances, the balance of medical receipts and expenditures, balances of pharmaceutical receipts and payments, and balances of preparations and payments of pharmaceutical products all contain certain administrative expenses, which are not real numbers of balances, and are therefore not conducive to the strengthening of economic management by various departments of the hospital and are not conducive to Mobilize the enthusiasm of staff in various departments. At the same time, for accounting personnel, due to the usual management expenses to be collected in the “management fees” account, at the end of the month should also be allocated according to a certain allocation method, which greatly increased the workload of the accounting staff. In a word, the full cost method is an accounting method adopted under the complete planned economy.