医院成本核算与成本管理是医院会计核算和财务管理工作的重要内容,是医院厉行节约、杜绝浪费、提高效益的重要手段。为了使我院能够在激烈的市场竞争中生存和发展,实现“以病人为中心,优质、高效、低耗、高满意度”的管理目标,我们开展了医院成本核算与成本管理工作的研究,在实践中摸索出一套综合性医院成本核算与管理办法,与同行探讨。 Hospital cost accounting and cost management are important contents of hospital accounting and financial management, and they are an important means for hospitals to implement conservation, eliminate waste, and increase profits. In order to enable our hospital to survive and develop in the fierce market competition and realize the management goal of “patient-centered, high-quality, high-efficiency, low-cost, and high-satisfaction”, we conducted research on hospital cost accounting and cost management. In practice, we have explored a comprehensive set of cost accounting and management methods for hospitals and discussed with their counterparts.