医院成本核算是依据医院管理和决策的需要,对医疗服务过程中的各项耗费进行分类、记录、归集、分配和分析报告提供相关成本信息的一项经济管理活动。而医院的全成本核算无疑是符合现代医院经营管理特点,能更加准确地对成本进行归集、分摊的一种更为科学的核算体系。 Hospital cost accounting is an economic management activity that classifies, records, collects, allocates, and analyzes various expenses in the process of medical services based on the needs of hospital management and decision-making, and provides related cost information. The hospital’s full cost accounting is undoubtedly a more scientific accounting system that can meet the characteristics of modern hospital management and can more accurately collect and apportion costs.