强化成本核算，实现高效低耗是市场经济对医院的客观要求。由于医院成本核算工作刚刚起步，尚无成熟的电算化软件可供使用，给医院会计人员的工作带来了一定的困难。本文试着运用用友８．１３版电算化软件中的总账模块，参照工业企业成本核算原则，去实现医院科室成本核算电算 Strengthen cost accounting, to achieve efficient and low consumption of the market economy is the objective requirements of the hospital. As the hospital cost accounting work has just started, there is no mature computerized software available for the hospital accountants work has brought some difficulties. This article tries to use UF 8.13 version of the computerized general ledger software module, with reference to the principle of cost accounting of industrial enterprises, to achieve the hospital department costing calculation