随着医院实行全面的财会制度开始,成本核算就变得更加的重要。所以,为了更好的完成医院的财务管理工作,有必要构建完善医院的成本核算体系。本文主要从核算的基础工作、核算流程、成本报表及应用分析四个方面进行分析探讨,以求找到成本核算的重要特质,以便于医院构建完善成本核算体系。 As hospitals begin a comprehensive accounting system, costing becomes even more important. Therefore, in order to better complete the hospital’s financial management, it is necessary to build a sound hospital cost accounting system. This paper analyzes and discusses the basic work of accounting, accounting process, cost reporting and application analysis in order to find the important characteristics of cost accounting in order to build a perfect cost accounting system in the hospital.