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成本核算是医院加强经济管理的核心,是实行科学管理、实现经济效益和社会效益最大化的有效措施之一。低耗高效是市场经济对医院经济运行的客观要求,成本核算则是医院实行“低耗高效目标”的基础。医院实行成本核算是医院适应市场经济发展的必然趋势,也是医疗服务进入市场参与竞争的必然结果。成本核算作为医院经济管理的有效手段,如何成功地运用于医疗管理中,从而降低成本,增加效益,增强医疗服务产品质量和成本的竞争力,是医院所需要研究的问题。
Cost accounting is the core of the hospital to strengthen economic management and is one of the effective measures to implement scientific management and maximize economic and social benefits. Low consumption and high efficiency is the objective requirement of the market economy for the hospital’s economic operation, and cost accounting is the foundation for the hospital to implement “low consumption and high efficiency goals.” Hospital cost accounting is the inevitable trend of the hospital to adapt to the development of the market economy, but also the inevitable result of medical services to enter the market to participate in the competition. As an effective means of hospital economic management, how to apply costing in medical management successfully, so as to reduce cost, increase benefit and enhance the competitiveness of medical service product quality and cost, is a problem that hospitals need to study.