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近年来,医院的发展有市场化和商业化的倾向,导致病人看病费用明显增加。“看病难、看病贵”已成为社会各界普遍关注的热点,对医院的管理提出了严峻挑战。新的发展形势客观上要求医院强化内部经营管理,建立优质、高效、低耗和集约化的科学管理模式,实行成本核算是医院适应市场经
In recent years, the development of hospitals has a tendency of marketization and commercialization, which has led to a significant increase in the cost of visiting patients. “Difficult to see a doctor, expensive to see a doctor” has become a hot spot of concern in all walks of life and poses severe challenges to hospital management. The new development situation objectively requires that hospitals strengthen internal management and establish a scientific management model that is high-quality, high-efficiency, low-consumption, and intensive. The implementation of cost accounting is the hospital’s adaptation to the market.