如何进行有效的成本控制成为所有医院都必须要考虑的话题。行政管理部门由于其自身的特殊性,致使在成本控制方面存在一定的难度,对行政管理部门的成本进行控制成为医院成本控制的一个难点。文章首先分析了医院行政管理部门成本管理的特点以及控制中存在的问题,讨论医院行政管理部门应如何对成本进行有效的控制,提高医院效益。 How to effectively control the cost of all hospitals must consider the topic. Because of its own particularity, administrative department has some difficulties in cost control. Controlling the cost of administrative department becomes a difficult point in the cost control of hospital. The article first analyzes the characteristics of the cost management of the hospital administrative department and the problems in the control. It discusses how the hospital administrative department should control the cost effectively and improve the efficiency of the hospital.