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一、医疗服务成本核算与科室核算的关系科室核算的关键是搞好医疗服务成本核算，因为进行医疗服务成本核算是对卫生服务过程中的活劳动和物化劳动消耗进行记录、计算、分析和比较，能够正确反映成本的变化情况，便于采取措施控制费用、提高经济效益。针对科室核算工作的特殊性
I. The relationship between cost accounting of medical services and departmental accounting The key to departmental accounting is to do a good job of cost accounting for medical services, because the cost accounting of medical services is to record, calculate, analyze and compare the living labor and materialized labor consumption in the process of health services. It can correctly reflect the changes in costs and facilitate measures to control costs and improve economic efficiency. The specificity of the accounting work for the department