目前医院进行的成本核算仅仅是对科室收入、费用简单地做事后数据归集,不能把成本控制在医疗行为的过程中。管理费用如何合理分摊一直困扰着每一个医院管理者和财务工作者。医院的管理者要转变思路,应用企业成本学来管理医院,将全成本核算的理念引入医院管理,保证医院正常运营和可持续发展是一种必然选择。医院只有降低成本,提高资源利用率,才能增强其竞争力。 At present, the cost accounting conducted by the hospital is only a collection of data after the department’s income and expenses are simply done and can not control the cost in the course of medical treatment. How reasonable management costs have been haunting every hospital manager and financial worker. Hospital managers should change their thinking, apply the enterprise cost management to manage the hospital, introduce the concept of total cost accounting into hospital management, and ensure the normal operation and sustainable development of the hospital is an inevitable choice. Only by reducing costs and improving resource utilization can hospitals enhance their competitiveness.