医院成本核算与成本控制是医院开展有效成本管理工作的两个重要方面,对当前医院适应市场环境发展、提高医疗水平和社会服务能力有着重要的作用。本文结合笔者实际工作经验,对医院内成本核算与成本控制方法进行了简要的论述,并对医院如何加强成本管理工作提出了一些建议。 Hospital cost accounting and cost control are two important aspects of effective cost management in hospitals. They play an important role in the current hospital to adapt to the development of the market environment, improve medical care and social service capabilities. Based on the author’s actual working experience, this article briefly discusses the cost accounting and cost control methods in the hospital and puts forward some suggestions on how to strengthen the cost management in the hospital.