随着医疗体制改革的不断深入,新的医疗模式要求医院实行“先诊疗,后付费”的方式,并且推进医药分开,逐步取消药品加成,医院的生存和发展面临着巨大的考验和挑战,要想在医疗市场环境中立于不败之地,医院管理中成本管理也越来越显示了它的重要性。一、医院成本管理的重要性成本管理是指医院通过成本核算和分析,提出成本控制措施,降低医疗成本的活动。成本核算能使的成本对象和成本流变得透明,从而使 With the continuous deepening of the reform of the medical system, the new medical model requires the hospital to implement a “first diagnosis and treatment, after-payment” approach and to push forward the separation of medicine and phasing out the drug addition. The hospital faces enormous challenges in its survival and development and The challenge, in order to be invincible in the medical market environment, the cost management in the hospital management has also shown its importance more and more. First, the importance of hospital cost management Cost management refers to the hospital through cost accounting and analysis, put forward cost control measures to reduce the cost of medical activities. Cost accounting enables cost objects and cost streams to be made transparent