文章通过对国内外医院成本核算工作发展进程的研究，揭示出全面开展全成本核算工作的重要意义，着重介绍医院实施全成本核算过程，提出开展全成本核算工作，是降低医院成本，提高经济收益的有效手段。%The article reveals the important significance of carrying out full cost accounting work through study on developing process of hospital cost accounting work at home and abroad, focuses on full cost accounting procedure in hospital, proposes that full cost accounting is the effective means to reduce hospital costs, and raise economic benefit.
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