越来越多的医院管理者认识到成本核算对医院经营决策有着重要作用,大家都在积极探求医院成本核算的理论、方法和途径,力求加强医院经营管理、降低成本、提高效益、增强市场竞争力。笔者结合自己医院的实践,对医院成本核算的现状、方法及效果进行分析。 More and more hospital administrators realize that cost accounting plays an important role in the decision-making of hospital operations. Everyone is actively exploring the theory, methods and approaches of hospital cost accounting, and strives to strengthen hospital management, reduce costs, increase efficiency, and enhance market competition. force. Combining with the practice of own hospital, the author analyzes the current status, methods and effects of hospital cost accounting.