医院的成本核算是医院经济管理的重要组成部分,是加强医院经济管理的一种趋势。医院成本核算涉及到每个科室,涉及面大、范围广,在医院的成本核算中,科室护士长起到了至关重要的作用。护士长能否强化成本意识,更新观念,做好科室的成本核算,对医院的经济管理起到了至关重要的作用。文章将对外科护士长在医院成本核算管理方面的作用进行了分析和探讨。 Hospital cost accounting is an important part of the hospital’s economic management, is to strengthen the hospital’s economic management of a trend. Hospital costing involves each department, involving a large area, a wide range of cost accounting in the hospital, department nurse chief has played a crucial role. Whether the head nurse can strengthen cost awareness, update concepts, do department cost accounting, and play an essential role in the hospital’s economic management. The article will analyze and discuss the role of surgical head nurse in hospital cost accounting management.