在日趋激烈的医疗竞争环境下,医院实行科室全成本核算的模式,可使医院经营管理水平不断提高,医疗工作步入良性运行,社会效益和经济效益同步增长。文章从全成本核算的角度,对医院科室的经济运营进行分析,找出科室经济管理中的薄弱环节,降低成本,挖掘潜力,促进医院以较小的投入取得较大的社会效益和经济效益。 Under the increasingly fierce medical competition environment, the hospital implements the department full cost accounting mode, which enables the hospital management level to continuously improve and the medical work into a healthy operation, with the simultaneous increase of social and economic benefits. From the perspective of full cost accounting, the article analyzes the economic operation of hospital departments and departments to find out the weak links in departmental economic management, reduce costs, tap potential and promote greater social and economic benefits for hospitals with less investment.