医院成本核算与管控的重要作用和问题分析

Analysis of the important role and problem of Cost accounting and control in hospital

医院管理阶层越来越注重成本核算及控制工作的进行,并推行成本核算为基础,成本控制为条件的管理模式。从成本核算及控制工作在医院管理的重要作用出发,简述我国医院成本核算及管控的现状并对其存在的问题逐一分析,最终肯定其在医院管理工作及为医院创收中的重要意义。

The managers of the hospital are increasingly focusing on cost accounting and control work,and promote the management mode that based on cost accounting and cost control worked as conditions.Starting with the important role of the cost accounting and control in hospital management,then outlined the status quo of our hospital cost accounting and control by analyzing its problems.At last,the article emphysizes the importance of the cost accounting and control again.