当前,日趋激烈的医疗竞争环境,特别是我国加入WTO后,医院的管理人员认识到,加强内部管理的重要性和迫切性。实行成本核算,是加强医院自身约束,控制成本,挖掘内部潜力,增收节支,提高效益的一个行之有效的方法。以往的成本核算,多数管理模式单一,成本费用归属不规范,随意性大,人? At present, the increasingly fierce medical competition environment, especially after China’s accession to the WTO, the hospital’s management personnel realized that it is important and urgency to strengthen internal management. The implementation of cost accounting is an effective method to strengthen the hospital’s own constraints, control costs, tap internal potential, increase revenues and reduce expenditures, and improve efficiency. In the past, cost accounting, most of the management models were single, the ownership of costs and expenses was not standardized, and the arbitrariness was large.