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随着市场经济的不断发展和激烈的竞争趋势,医院要想在其中生存、发展很大程度上取决于医院的经营水平的高低,但在实际运行中,其经营水平易受医院规模、市场需求、医疗价格等因素的制约。因此,医院在完成满足社会对医疗服务需求的基础之上,应更加注意提高自身的经营水平,这是医能否院顺利参与到市场竞争的必然结果,本文将从医院建立健全全成本核算系统入手,探讨其必要性、存在的问题以及试图找到提高医院经营水平的相关措施。
With the continuous development of market economy and fierce competition trend, the hospital wants to survive and develop in which it depends largely on the level of operation of the hospital. However, in actual operation, the operation level of the hospital is easily affected by the size of the hospital and the market demand , Medical prices and other factors. Therefore, hospitals should pay more attention to improve their management level after fulfilling social demand for medical services. This is the inevitable result of the hospital’s successful participation in the market competition. This article will establish and improve the full cost accounting system Start with, explore its necessity, existing problems and trying to find relevant measures to improve the operation of the hospital.