新的医院财务会计制度彻底改变了传统的不全成本核算模式,将核算精细到科室一级,进行全成本管理,文章结合实践,介绍了医院在全成本核算过程中难点,并提出相应的应对之策。 The new hospital financial accounting system has completely changed the traditional incomplete costing model, accounting will be fine to the department level, the full cost management, the article combines practice, introduced the hospital in the whole cost accounting process difficulties, and put forward the corresponding response Policy.