随着医疗事业的不断发展,医院经营管理模式要进行相应的改进和创新。为了保障医院的经营效益和医疗服务水平的有效提升,成本核算是必不可少的。成本核算能够确保医疗资源的合理分配,避免资金浪费,改善服务质量等等。本文主要就成本核算在医院经营管理中存在的问题进行了分析,并且提出了相应的解决对策。 With the continuous development of medical care, hospital management mode should be improved and innovated accordingly. In order to protect the hospital’s operating efficiency and effectively improve the level of medical services, cost accounting is essential. Costing can ensure the rational distribution of medical resources, to avoid the waste of funds, improve service quality and so on. This article mainly analyzes the problems existing in cost management in hospital management and puts forward corresponding solutions.