医院成本是医院在医疗服务过程中所发生的物化劳动和活动耗费的总和。目前,医院成本核算主要是医疗服务项目的成本核算。大部分医院医疗成本是通过科室的成本核算,并在绩效考核中加以实施,以促进医务人员工作的积极性,改 The hospital cost is the sum of the materialized labor and activities incurred by the hospital in the process of medical services. At present, hospital cost accounting is mainly the cost accounting of medical service projects. The medical cost of most hospitals is calculated through the cost of the department and implemented in the performance assessment to promote the enthusiasm of the medical staff.