随着社会经济的发展,成本核算管理越来越受到医院的重视。由于医院成本核算的难度较大、项目众多,若只按照传统的核算方法 ,难以确保成本核算的准确性。通过针对成本核算管理中出现的问题,并采取相应的解决策略,从而顺利进行医院的成本核算,使医院成本核算的管理效率进一步提高。本文主要分析了医院的成本核算和其特点、存在的问题、相对的解决办法以及促进医院管理水平的优化策略探讨。 With the development of society and economy, costing management is getting more and more attention from hospitals. Due to the hospital cost accounting more difficult, many projects, if only in accordance with the traditional accounting methods, it is difficult to ensure the accuracy of cost accounting. Through the management of cost accounting problems, and to take appropriate solutions to the hospital so that the cost of accounting, the hospital cost accounting to further improve the management efficiency. This paper analyzes the hospital cost accounting and its characteristics, problems, relative solutions and to promote the optimization of hospital management strategies.