试论如何加强医院成本核算管理

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成本核算是当前医院日常管理工作的着力点之一,加强医院成本核算管理,可以促进医院节支降耗,增强医院全体职工的成本观念,促进医院逐步走向可持续、低耗、高效、优质地可持续发展之路。本文首先分柝了医院加强成本核算的必要性,其次,就如何加强成本核算促进医院经济管理进行了较为深入巧探讨。 Cost accounting is one of the focal points in the daily management of the hospital. Strengthening hospital cost accounting management can promote the hospital saving and consumption reduction and enhance the cost concept of all staff in the hospital, and promote the gradual development of the hospital to a sustainable, low-cost, high-efficiency and high-quality Road to sustainable development. This paper first points out the necessity of strengthening cost accounting in hospitals, and secondly, it makes a more in-depth discussion on how to strengthen cost accounting to promote hospital economic management.
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