医院开展全成本核算工作的难点与对策

目的，我院注重经济管理，实施成本核算，在实践中遇到的问题：①成本核算机构设置的问题；②医院成本核算级次的划分问题；③管理费用的分摊问题；④成本核算数据与财务核算数据间的匹配问题。⑤内部定价规则的制定问题。就其原因：一医疗保障体制，二是医疗管理体制，三是如何降低医疗成本定位不够等。为此，应当针对成本核算中的难点，采取相应解决措施，以保证成本核算顺利推行。

Difficulies faced by hospitals in adopting full cost accounting and countermeasures

At present our hospital, attaching great importance to economic management by adopting cost accounting, has come across some problems in the following aspects: installation of cost accounting organs, classification of different levels at which to conduct hospital cost accounting, allocation of overhead cost, and formulation of rules about internal pricing. These problems can be attributed to the medical security system, the medical administration system, and insufficient orientation towards the reduction of medical cost. In this connection, appropriate countermeasures against the difficulties in cost accounting ought to be adopted so as to guarantee its smooth implementation.