全成本核算是医院管理系统画龙点睛的部分,也是领导阶层最有力的决策工具。医院进行全成本核算已经不是理论研究中的术语,而是迫在眉睫的现实。基于此,文章以实施全成本核算对医院带来的影响为切入点,探讨了全成本成本核算的对象问题,最后逐层阐述了全成本视角下医院成本核算的方法。 Total cost accounting is the finishing touch of the hospital management system and the most powerful decision-making tool for the leadership. The whole cost accounting in the hospital is not a term in theoretical research but an imminent reality. Based on this, the article takes the impact of the implementation of full cost accounting on the hospital as an entry point, explores the object of full cost costing, and finally elaborates the method of hospital cost accounting from the perspective of full cost.