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成本是由一定产品或工作数量承担的全部费用,由此形成其总成本和单位成本。这一政治经济学的基本概念,是源于商品经济的产生而出现,并随之发展而发展的。医院讲求成本核算,是基于我国医院是社会主义公益型福利事业单位.根据医疗卫生活动具有社会劳务性质的理论,随着卫生改革的不断深入和医院经营日益加强而得到重视
The cost is the total cost that is borne by a certain product or quantity of work, thus forming its total cost and unit cost. The basic concept of this political economy stems from the emergence of the commodity economy, which develops along with it. The emphasis on cost accounting in hospitals is based on the fact that China’s hospitals are socialist public welfare welfare institutions. According to the theory that medical and health activities have the nature of social services, they are valued along with the continuous deepening of health reform and the increasingly strengthened hospital operations.