军队医院实行成本核算管理是适应市场经济发展的必然趋势,也是其医疗服务进入市场参与竞争的必然结果。目前,军队医院在成本核算管理方面还存在以下问题:财务收支的预算管理模式与成本核算数据归集模式不协调,使成本数据采集工作存在一定的难度;后勤保障部门的水、电、气、暖等计量设备缺失,造成统计数据不完整、不及时,使成本分配的准确性不高;成本核算与绩效考评工作相脱节,达不到成本管理的目标等。那么,如何加强军队 The implementation of costing management in military hospitals is an inevitable trend of adapting to the development of market economy and an inevitable consequence of its participation in market competition in medical services. Currently, military hospitals still have the following problems in cost accounting management: the budget management mode of financial revenues and expenditures is not coordinated with the cost accounting data collection mode, making it difficult to collect cost data; the logistics, water, electricity and gas , The lack of heating and other measuring equipment, resulting in incomplete statistical data, not timely, so that the accuracy of the cost allocation is not high; cost accounting and performance appraisal work out of phase, not up to cost management goals. So, how to strengthen the army