目的：明确岗位责任制，结合军队医院实际，探讨科级医疗成本核算方法。方法：创新管理理念，明确核算方法，实现管理效果。结果：构建科级核算模式，实现科级核算系统化规范化。结论：创建科级核算系统平台，对于促进军队医院全成本核算管理和提升医院运营管理水平将起到十分重要的支撑作用。%Objective: To discuss department-level cost account method by clarifying system of post responsibility and combining fact of military hospital. Method: Innovating management concept, clarifying accounting method, realizing management effect. Results: Formed department-level accounting system, realized department-level accounting effect. Conclusion: It is a powerful support to military hospital whole cost accounting that to construct department-level accounting platform and to enhance hospital management level.
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