目的：解决疗养院无法套用医院科级成本核算系统来管理科级成本的问题。
Objective to solve the problem of hospital Bureau class cost accounting system to manage the Branch class cost.
本文阐述了如何运用医院成本核算计算机管理模式进行成本管理，并就医院成本核算管理系统的功能与作用进行了分析与介绍。
The author elaborated how to carry out cost management with computer management system. Moreover the function of the computer management system was discussed.
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