改革开放以来,我国的经济建设取得了丰硕的成果,但从加入WTO后,我国经济建设又面临着巨大的挑战,要使我国的经济不断增强,就要通过经济管理来实现,而成本核算又是经济管理的重要途径。加强医院成本核算管理,能准确及时地计算医院业务活动中成本消耗,客观反映不同成本对象、成本 Since the reform and opening up, China’s economic construction has achieved fruitful results. However, since China’s accession to the WTO, China’s economic construction has also faced enormous challenges. If China’s economy continues to increase, it must be achieved through economic management, and cost accounting It is an important way of economic management. Strengthen hospital cost accounting management, can accurately and timely calculate cost consumption in hospital business activities, and objectively reflect different cost objects and costs