成本核算与管理是一个企业永恒关注的主题。提高医疗服务质量,降低医疗运营成本成为医院关注的焦点问题。文章主要从成本管理的具体环节入手,多角度对医院如何降低成本管理的途径和方法进行了深入探讨,希望对医院的全面成本预算的规范化管理和提高医院的优质、高效的服务提供借鉴。 Cost accounting and management is an eternal theme of business. Improve the quality of medical services, reduce the cost of medical operations become the hospital’s focus of attention. The article mainly discusses the ways and methods of how to reduce cost management in hospitals from many aspects of cost management. It hopes to provide reference for the standardized management of total cost budget of hospitals and the improvement of high quality and efficient services in hospitals.