This article analyzes the accounting and management of the hospital medical service cost and proposes that the hospital cost accounting system should be developed on the basis of the 3-tier B/S structure,using SQL SERVER2000 database and the JSP server whose development and deployment application layer is Tomact6.0＋JSP2.0 and adopting the four assessment theory and CVP analysis.By using this system,the hospital cost and consumption can be calculated accurately and timely,thus realizing the optimal adjustment of the hospital cost structure and effective control of the cost as well.%分析了医院医疗服务成本的核算与管理,提出基于B/S三层3-tier架构,采用Tomact6.0＋JSP2.0开发和配置应用层的JSP服务器以及SQL SERVER 2000数据库,使用四级分摊理论和本量利分析法,研究开发医院成本核算系统.该系统能够准确及时地计算医院的成本费用和消耗,实现了医院成本结构的优化调整,达到了成本的有效控制.
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