本文论述了医院在全成本核算方面存在的问题,阐明了相应的做法及经验,指出了全成本核算管理的重点与难点。为促使医院加大成本管理力度,充分挖掘降低成本潜力,提高经济效益,提升医院经济管理水平,增强医院自身的竞争能力,提供了借鉴和指导作用。 This article discusses the hospital in the full cost accounting problems, clarified the corresponding practices and experiences, pointed out the full cost accounting management of the key and difficult. In order to urge the hospital to increase cost management, fully tap the potential to reduce costs and improve economic efficiency, enhance the hospital’s economic management level, enhance the hospital’s own competitiveness, and provide a reference and guidance.