加强医院成本核算管理，以最小的投入创造最大的社会效益和经济效益，是适应我国经济增长，从粗放型向集约型转变的必然趋势。作为医院资源管理和经济环节中的重要组成部分──科室护士长，日常工作中直接负责着大量卫生资源的使用和管理，直接影响到医院资源投入和产出的效率 Strengthen the hospital’s cost accounting management, and create the greatest social and economic benefits with minimum investment, is an inevitable trend to adapt to China’s economic growth, from extensive to intensive. As an important part of the hospital’s resource management and economic links, department head nurses are directly responsible for the use and management of a large number of health resources in their daily work, directly affecting the efficiency of hospital resource input and output.