药品成本核算在医院管理中有着重要的作用。它不仅促使医院管理人员采取相应措施控制成本费用,改善经营管理,还能够增强员工的成本意识,节支降耗,使患者以最大实惠得到最好的医疗服务,推动医院向优质、高效、低耗的健康方向发展。 Drug costing has an important role in hospital management. It not only urges hospital managers to take appropriate measures to control costs and improve management, but also enhance staff awareness of costs, reduce costs and reduce costs, so that patients receive the best medical services at the best value, promote the hospital to high quality, high efficiency, low Consumption of healthy direction.