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社会经济的发展与市场经济的转型使得医院也逐渐实现市场化的发展,并已经成为发展的必然选择。在医院管理中,成本核算工作的效果能够在很大程度上反映出医院经济管理的水平以及效果。因此要实现医院的高效管理就需要加强医院成本核算工作,全面提升医院的竞争力,使医院更好的满足市场经济的发展需要。本文就医院成本核算中的常见问题进行分析,提出应对的策略,为医院成本核算提供一定的借鉴。
The development of social economy and the transformation of market economy make the hospital gradually realize the development of marketization and have become the inevitable choice for development. In hospital management, the effect of cost accounting can largely reflect the level and effect of hospital economic management. Therefore, in order to realize the efficient management of the hospital, it is necessary to strengthen the cost accounting of the hospital and comprehensively enhance the competitiveness of the hospital so that the hospital can better meet the development needs of the market economy. This article analyzes the common problems in the hospital cost accounting and puts forward some countermeasures to provide some reference for the hospital costing.