本文首先论述了全成本核算的涵义和采用全成本核算的总体原则,并以此为基础,分别从建立规范完善的医院制度体系、建立医院全员关注的成本核算氛围、建立运行通畅的信息管理系统、建立手段完备的医院内部监督系统这四个层面,对医院有效实施全成本核算工作进行了分析。 This paper first discusses the meaning of total cost accounting and the overall principle of using full cost accounting. Based on this, we establish a well-regulated system of hospital system, establish the cost accounting environment of full concern of the hospital, and establish a smooth operation of information management System, the establishment of a comprehensive means of hospital internal supervision of these four levels, the hospital conducted an effective implementation of the full cost accounting conducted an analysis.