为使得医院的市场中占据一定的发展优势,提升自身的竞争实力,必须从自身的角度出发,不断的强化内部的管理,从各个环节入手增强综合实力。而运营成本的核算最为医院经济管理的主要内容,更加不能忽视。在科学技术不断的发展下,信息化技术已经普遍应用于运营成本核算阶段,对提升医院实际的经济效益具有非常重要的意义。本文就主要围绕医院成本核算在信息化下的发展与管理进行分析。 In order to occupy a certain development advantage in the hospital market and enhance its own competitive strength, we must proceed from its own perspective and continuously strengthen internal management so as to enhance all-round strength from all aspects. The accounting of operating costs is the most hospital economic management of the main content, more can not be ignored. With the continuous development of science and technology, information technology has been widely used in the operational cost accounting stage, which is of great significance to enhance the actual economic benefits of the hospital. This article mainly analyzes the development and management of hospital cost accounting under informationization.