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随着市场经济的日益发展和医疗体制改革的不断深化,现今的医疗市场竞争十分激烈,医院越来越重视加强成本管理,希望实现医院的经济效益与社会效益共同发展的目标。本文试图分析一下医院成本核算的有效方法及创新趋势。
With the development of the market economy and the deepening of the reform of the medical system, the competition in the medical market is very fierce nowadays. The hospital is paying more and more attention to strengthening the cost management and hoping to realize the goal of common development of the hospital’s economic and social benefits. This article attempts to analyze the effective methods of hospital cost accounting and innovation trends.