面对激烈的市场竞争,医院急需通过成本核算加强自身的经济管理。实行成本核算,对医院运行机制进行改革,调动员工的积极性,对资源的利用,建立完善的内部管理制度,医疗成本的测算等都是有利的。本文重点研究了成本核算在医院经济管理中的应用。 In the face of fierce market competition, hospitals urgently need to strengthen their own economic management through cost accounting. The implementation of cost accounting, the reform of the hospital operating mechanism to mobilize the enthusiasm of staff, the use of resources, the establishment of a sound internal management system, the medical cost estimates are all beneficial. This article focuses on the cost accounting in the hospital economic management application.