(一)提高成本管理认识,加强医院成本核算医院机构设置复杂,每一个科室因专业不同而使成本的内容和表现方式不同,新技术的临床应用,也可以改变成本的构成,其成本分摊、测算比企业产品成本测算更为复杂。因此,医院必须提高成本管理认识,推行全员成本核算,向管理要效益。 (A) to raise awareness of cost management, hospital cost accounting to strengthen the establishment of complex institutional settings, each department due to different professional and cost of the content and performance of different clinical application of new technologies, but also can change the composition of the cost sharing, Calculation is more complicated than the calculation of enterprise product cost. Therefore, the hospital must raise awareness of cost management, implement full cost accounting, and seek benefits from management.