在市场经济条件下,医院的生存、发展很大程度上取决于医院的经营成果,但受供求关系、医院规模、价格体系等因素的制约,收入的增长是有限的。为了实现在医疗费用总量控制的前提下增收节支的这一目标,走优质、高效、低耗的可持续发展的必由之路,许多医院纷纷引入了成本核算这种现代化管理手段,然而在实际操作过程中,一些难点和问题逐渐浮现。 Under the conditions of a market economy, the survival and development of a hospital depend largely on its operating results. However, due to the constraints of supply and demand, hospital size and price system, the growth of income is limited. In order to achieve the goal of increasing revenue and reducing expenditure under the premise of total medical expenses control and taking the necessary road of sustainable development with high quality, high efficiency and low consumption, many hospitals have introduced the modern management methods of cost accounting. However, During the process, some difficulties and problems gradually emerged.