医院成本核算是现代化医院管理的一项重要工作,也是当前医疗体制改革的重点。因此,建立一套适合中医医院的成本核算方法体系成为当务之急。医院成本核算首先需要核算医院总成本,医院总成本为医疗服务成本及药品经营成本之和;其次,进行科室成本核算;在此基础上才能核算各单元成? Hospital cost accounting is an important task in modern hospital management, and it is also the focus of the current medical system reform. Therefore, establishing a set of cost accounting methodologies suitable for TCM hospitals has become an urgent task. The hospital’s cost accounting first needs to calculate the total cost of the hospital, the total cost of the hospital is the sum of the cost of the medical service and the cost of the pharmaceutical operation; secondly, the cost accounting of the department is performed; on this basis, can the units be accounted for?