全成本核算在医院经济管理中应用的问题和对策

摘要

The paper reviewed the history of the development of the total cost accounting,and analyzed the application and problems of total cost accounting in the economic management of public hospitals. The suggestions and countermeasures including three aspects were put forward accordingly.%对全成本核算发展历史进行了回顾，并分析了全成本核算在医院经济管理中的应用及存在的问题。在此基础上，从加强主观意识、推进会计与成本核算的一体化模式、控制公用事业费和管理费用的支出等方面提出建议与对策。