成本核算管理是医院管理工作的基础,也是管理工作的着力点,加强医院成本核算管理工作不仅可以实现医院节支降耗,并且还能够提高医护人员的成本观念,实现医院的可持续发展。现如今在医院成本核算管理过程之中由于受到外部因素与内在环境的影响,导致成本核算管理工作不容乐观,对医院经济发展造成阻碍与制约。所以,积极探索医院成本核算管理工作具有十分现实的意义。 Cost accounting management is the basis of hospital management, but also the focus of management efforts to strengthen hospital cost accounting management can not only achieve the hospital saving, but also to increase the cost of health care workers to achieve the concept of sustainable development of the hospital. Now in the process of hospital cost accounting management due to external factors and the impact of the internal environment, leading to cost accounting management is not optimistic, hindering and restricting the hospital’s economic development. Therefore, actively explore the hospital cost accounting management has very realistic significance.