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随着社会经济发展和转型,医院发展也逐渐趋于市场化。面临着巨大的市场压力,医院成本核算问题不仅关系到医院的经营管理,更是医院顺应市场的必要需求。但是由于发展时间不够,现在医院成本核算还存在许多值得注意的问题,这些问题可能会严重影响医院的市场化,降低医院收益。本文通过分析目前医院成本核算存在的主要问题,提出针对性的对策以供参考。
With the socio-economic development and transformation, the development of hospitals has gradually become market-oriented. Faced with huge market pressure, the problem of hospital cost accounting is not only related to the operation and management of the hospital, but also the hospital’s necessary demand to conform to the market. However, due to lack of development time, there are still many problems worth noting in the current cost accounting of hospitals. These problems may seriously affect the marketization of the hospital and reduce the hospital’s profit. This article analyzes the main problems existing in the current hospital cost accounting and puts forward some countermeasures for reference.