在当前政府对医院投入较少、面临经营困境的情况下,医院唯有苦练内功,加强成本管理与核算,充分运用竞争优势,才能达到提高经济效益的目的。本文从如何向成本管理要效益入手,以其为切入点,并结合我院在成本管理与核算的实践,进行了有益的探索和思考,取得了一定的成效。 Under the current situation that the government invests less in the hospital and faces operating difficulties, the hospital can only achieve the purpose of improving economic efficiency by practicing internal strength, strengthening cost management and accounting, and fully utilizing competitive advantages. This article starts from how to take cost management benefit, and takes it as a starting point, and makes some useful explorations and reflections based on the practice of cost management and accounting in our hospital, and has achieved some results.