医院实行完全成本核算的探讨

The hospital implements the complete cost accounting discussion

将完全成本核算的理念引入医院管理，是保证医院正常运行和可持续发展是一种必然选择。医院只有降低各方面的成本，提高有限资源利用率，增强其在医院的竞争力。

Introduces the hospital management the complete cost accounting idea,is guaranteed the hospital normal operation and the sustainable development are one kind choose inevitably. The hospital only then reduces various aspects the cost, raises the limited resources use factor,strengthens it in the hospital competitive power.