医院成本核算是按照医院财务制度有关成本费用开支范围的规定,核算医院在医疗服务过程中所支出的物质消耗、劳务报酬以及有关费用支出的数额、构成和水平,是对医疗服务过程中费用的发生和医疗服务、药品销售、制剂生产形成的成本所进行的核算。成本核算是市场经济条件下医院管 Hospital cost accounting is in accordance with the provisions of the hospital financial system, the scope of the cost of expenses, accounting for hospital expenditures in the medical service in the process of material consumption, labor remuneration and the amount of expenditure, composition and level of the cost of medical services Occurred and medical services, pharmaceutical sales, the cost of the preparation of the formation of accounting. Cost accounting is the hospital under market economy conditions