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随着我国医疗卫生制度的改革,我国医疗服务市场和卫生事业得到快速发展,医疗行业竞争日益激烈。医院作为一个具有相对独立性的经营管理实体,如何运用科学的管理方法提高自身竞争力,是医院当前面临的难题。实施成本核算是医院提高经济管理水平的有效手段,也是医院主动适应市场经济并不断完善发展的重要措施。
With the reform of the medical and health system in our country, the medical service market and public health in our country have been rapidly developed, and the competition in the medical industry is getting fiercer and fiercer. Hospital as a relatively independent management entity, how to use scientific management methods to improve their competitiveness, the hospital is currently facing problems. The implementation of cost accounting is an effective measure to improve the level of economic management in hospitals. It is also an important measure for hospitals to actively adapt themselves to market economy and continuously improve and develop.