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国民经济水平的不断提升,人们对医学水平的要求越来越高,若想满足社会的发展需求,必须加强医院发展与建设,重视医院管理工作的开展,以保证整个医院运行体系的科学性。在医院管理中,成本问题始终备受关注,其关乎着医院未来的发展命运,因此,强化成本控制,做好成本核算工作成为现阶段医院发展的重要使命。为此,本文就成本核算在医院管理中的应用进行了分析与探究。
The continuous improvement of the national economic level, people’s medical requirements of the higher and higher level, if we want to meet the development needs of society, we must strengthen the hospital’s development and construction, emphasis on hospital management to carry out the work in order to ensure the scientific operation of the hospital system. In hospital management, the issue of cost always attracts much attention. It is about the future development of the hospital. Therefore, to strengthen cost control and make cost accounting become an important mission of hospital development at this stage. Therefore, this paper analyzes and explores the application of cost accounting in hospital management.