成本核算的目的是准确及时地计算医院的全部费用消耗,客观反映不同成本对象成本的变化情况,促使医院管理人员采取相应措施,控制成本费用,更新医院经营管理理念,改善医院经济管理,促进管理的规范化、科学化和现代化。 The purpose of cost accounting is to accurately and timely calculate the hospital’s total cost of consumption, objectively reflect the cost of different cost object changes, prompting hospital managers to take appropriate measures to control costs and expenses, to update the hospital management concepts, improve hospital economic management, and promote management The standardization, scientific and modernization.