Discussion of cost accounting in hospital

Implementing cost accounting is necessary to hospitals under market economy condition.Referring to the practices of cost accounting in hospitals within recent years in our country,it is expatiated on the concepts and essentials of the hospital cost accounting and discussed the feasibility of the cost accounting in hospital economic management.It is pointed out that hospital cost accounting should be improved and regulated continuously in the practices according to situation of hospital.At the same time,several problems of hospital cost accounting faced in the practice are discussed.