随着医疗市场的发展,传统的医院成本会计制度以及传统的成本管理模式开始暴露其缺陷,己逐渐无法应对目前医院经营环境的变化和需要。采用先进的成本管理模式,弥补医院成本管理的不足具有重要的现实意义。本文主要就一种新的医院成本管理的模式——作业成本管理模式做了详细介绍。 With the development of the medical market, the traditional hospital cost accounting system and the traditional cost management model have begun to expose their shortcomings, and have gradually failed to cope with the changes and needs of the current hospital operating environment. The use of advanced cost management model to make up for the lack of hospital cost management has important practical significance. This paper mainly introduces a new model of hospital cost management-ABC.