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由于我国医院之间竞争的不断加大以及新医院财务制度的实施,医院需要对自己的成本核算体制进行管理,以帮助医院向广大患者提供价格便宜、医疗技术水平上乘的服务,并以此来降低医院的成本,提高医院的经济效益,同时,还能提高病患满意度,实现公司长期可持续的发展,本文通过对成本核算的管理意义、我国目前医院的成本核算管理现状以及针对现状中的问题来展开讨论。
Due to the continuous competition between Chinese hospitals and the implementation of the new hospital’s financial system, the hospital needs to manage its own cost accounting system so as to help the hospitals to provide the patients with cheap and highly-skilled medical services to the majority of patients Reduce hospital costs and improve the hospital’s economic benefits, but also improve patient satisfaction and achieve the long-term sustainable development of the company. Through the management of cost accounting, the status quo of hospital cost accounting and management in our country, To discuss the issue.