In the meantime, hospital medical cost accounting ought to form a system that includes department cost accounting, medical procedure cost accounting and disease entity cost accounting.
同时，医院医疗成本核算应建立包括科室成本核算、医疗项目成本核算和病种成本核算在内的医疗成本核算体系。
The cost effectiveness of medical facilities has been followed with great interest since the adoption of full cost accounting in hospitals.
医院实施全成本核算后，医疗设备的成本效益受到密切关注。
The article discussed the necessity and reality of cost accounting in hospital and explained the economical essence and main contents of medical cost.
论述了医院成本核算的必要性和现实性，阐明了医疗成本的经济实质和实现内容。
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