医院开展成本核算的意义和难点

通过成本核算在医院管理中的应用，总结医院开展成本核算的意义，分析开展成本核算过程中遇到的难点，寻找解决难点的方法，从而更好地发挥成本分析评价和成本控制的职能，达到降低医疗服务成本和医院运营成本的目的。构建低成本经营优势。

Significance and nodus of cost keeping in hospital

By the application of cost keeping in our hospital management,we can summarize the meanings of cost keeping,analyse the nodus of our cost keeping, and seek out the solutions for these nodus. And then,that will help us to better explore the function of the cost analysis and the cost control to reduce our medical service cost and the operating cost of hospital, and to build the superiority of cost management at the same time.