随着我国社会主义市场经济和医疗卫生事业改革的不断深化和发展,在日趋激烈的医疗竞争环境中,医院面临着巨大的市场竞争压力。医院必须通过深入分析研究医院各项医疗成本的构成和变化习性,运用成本核算和控制这一有效的经营管理手段和措施,抓住管理要点,实施有效管理,才有可能在激烈的市场竞争中求得生存、求得发展。 With the continuous deepening and development of China’s socialist market economy and the reform of medical and health care, in the increasingly fierce medical competition environment, hospitals are facing enormous market competition pressure. The hospital must be able to compete in the fierce market competition through in-depth analysis and study of the composition and changing habits of various medical costs of the hospital, the use of cost accounting and control as an effective management and management means and measures, grasping management points, and implementing effective management. Seek for survival and development.