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随着市场经济的不断发展以及医疗卫生改革的不断深化,医疗领域的竞争日趋激烈,医院面临着严峻的考验及挑战。医院的医疗成本低于社会必要的劳动成本,其竞争能力就越强。市场经济条件下,加强成本核算和管理,能提高医院的社会效益、经济效益和竞争力,能促进医院的更大发展,因此医院必须开展成本核算,走优质、高效、低耗的可持续发展之路。文章论述了医院开展医疗成本核算的必要性,并提出了成本核算的一些基本要求。
With the continuous development of market economy and the continuous deepening of health care reform, the competition in the medical field is getting fiercer and the hospital is facing severe challenges and challenges. Hospital medical costs are lower than the necessary social labor costs, the competitiveness of the stronger. Under the condition of market economy, strengthening cost accounting and management can enhance the social, economic and competitive advantages of the hospital and promote the greater development of the hospital. Therefore, the hospital must carry out cost accounting and take the sustainable development with high quality, high efficiency and low consumption the road. The paper discusses the necessity of hospital medical cost accounting and puts forward some basic requirements of cost accounting.