随着科学技术的不断发展和进步,医院管理的方式逐渐改变以往的状态,管理形式更加多样化、科技化。在医院管理的过程中,信息技术作为一种管理工具,被广泛运用到医院,具有实用性、系统性、操作性等特点,是提升医院管理水平的有效途径。本文主要从管理会计与成本核算系统的关系作为出发点,研究和分析成本核算系统的运用。 With the continuous development and progress of science and technology, the way of hospital management gradually changes the previous state, and the management forms are more diversified and scientifically oriented. In the process of hospital management, information technology as a management tool is widely used in hospitals. It has the characteristics of practicality, systematicness and operability. It is an effective way to improve the management level of the hospital. This paper mainly from the management accounting and cost accounting system as a starting point to study and analyze the use of cost accounting system.