成本核算在医院管理中的应用和发展

Aapplication and Evolution of Cost Accounting in Hospital Management

通过成本核算在医院管理中的应用,总结医院开展成本核算的意义,分析开展成本核算过程中遇到的难点,寻找解决难点的方法,从而更好地发挥成本分析评价和成本控制的职能,达到降低医疗服务成本和医院运营成本的目的,构建低成本经营优势。

By the application of cost accounting in the hospital management, the paper introduced the meanings and the difficulty as well as the solutions for these nedus of the cost accounting, which helped to better explore the function of the cost analysis and to reduce the medical service cost and the operating cost of hospital.