全成本核算是医院提高经济管理水平所必不可少的核算方法,随着医疗市场的日趋激烈,具有先进理念的ERP系统被逐步引入医院。首先介绍了ERP系统中全成本核算模块的基础设置,其次阐述了成本归集和成本分摊等全成本核算流程的内容,最后对其存在的问题进行了浅显的讨论,希望为ERP系统今后在医院全成本核算中的应用提供有价值的参考。 The whole cost accounting is the indispensable accounting method that the hospital improves the level of economic management. As the medical market becomes more and more fierce, the ERP system with advanced concepts is gradually introduced into the hospital. First introduced the basic setting of the full cost accounting module in the ERP system, followed by the contents of the full cost accounting process such as cost collection and cost sharing. Finally, the existing problems were briefly discussed. Full cost accounting applications provide valuable reference.