深化医药卫生体制改革的宏观环境下,医院应尽快进行全成本核算。笔者认为,医院全成本核算工作中医疗、药品、卫生材料成本的准确归集是前提,科室成本核算,病种、项目、诊次及床日成本是抓手,合理分摊管理费用是最后保障。 Deepen the medical and health system reform macro environment, the hospital should conduct full cost accounting as soon as possible. The author believes that the hospital cost accounting work in the accurate collection of medical, pharmaceutical, health materials is a prerequisite for departmental costing, disease, project, clinic and bed cost is the starting point, a reasonable allocation of management costs is the last guarantee.