随着医疗服务市场竞争的日益加剧和卫生事业的快速发展,医院在新时期作为独立的经济实体,如何在竞争中立于不败之地,如何在政府投入少、医疗运行成本不断增加的情况下,既要满足日益增长的医疗需求,又要略有盈余,以保证医院持续健康地发展,有力的手段是实行成本管理。 With the increasingly intensified competition in the medical service market and the rapid development of health care, how hospitals as an independent economic entity in the new era will remain invincible in the competition. With the government spending less and the running costs of medical services increasing , It is necessary to meet the ever-increasing demand for medical treatment and to have a slight surplus in order to ensure the sustained and healthy development of the hospital. A powerful means is cost management.