随着社会经济的不断发展,我国的新财务会计制度也在不断的进行完善以及推广,包括其医疗卫生体制当中的改革也在不断的深入,而医院中的成本核算工作也渐渐受到了社会各界的关注。本文将探讨一下医院成本的核算,再对成本核算的策略进行相应的介绍。 With the continuous development of social economy, the new financial accounting system of our country is also constantly being perfected and popularized. The reform including its medical and health system is also constantly deepening. The cost accounting in the hospital is gradually being accepted by all walks of life s concern. This article will explore the hospital cost accounting, and then the cost accounting strategy introduced accordingly.