【摘要】医院管理中面对很多矛盾,如国家严格控制医疗费用与医院经费短缺与社会的高需求的矛盾、医院利润率降低与职工待遇逐年提高的矛盾等,缓解这些矛盾,就要把医院当作产业来办,实行成本核算与成本监控,讲经营、讲核算、讲效益,这样才能使医院在生存下去的前提下再有所发展。

    【关键词】成本核算;成本监控;意义Discussed shallowly the hospital implements the cost accounting and the cost monitoring significance

    Han Caixia

    【Abstract】In hospital management facing contradictory, like the national strict control medical expense and the hospital funds with society’s high demand’s contradiction, the hospital profit margin reduce the contradiction which short enhances year by year with the staff treatment and so on, alleviates these contradictions, must treat as the hospital the industry to manage, implements the cost accounting and the cost monitoring, speaks the management, to speak the calculation, to discuss the benefit, like this can enable the hospital under the premise which the survival gets down to have the development again. ......