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在医院发展过程中积极进行医院成本核算具有重要意义,对于医院财务管理也具有一定的促进作用。随着新财务会计制度的实行,传统的医院成本核算方式已经不能满足医院发展的需求,因此,在新财务会计制度下医院成本核算成为目前大家关注的主要问题。本文主要通过对医院在新会计制度下进行医院成本核算进行研究分析,并且提出了本人的一些相关意见,希望能够保证医院成本核算的合理性,促进医院发展。
It is of great significance to actively carry out hospital costing in the process of hospital development, which also plays a role in promoting the hospital’s financial management. With the implementation of the new financial accounting system, the traditional method of hospital cost accounting can no longer meet the needs of the development of the hospital. Therefore, hospital cost accounting under the new financial accounting system has become the main issue of concern to all. This paper mainly through the hospital under the new accounting system for hospital cost accounting research and analysis, and put forward some of my relevant opinions, hoping to ensure the hospital cost accounting rationality and promote the development of the hospital.