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,,;AbstractInthispaper,onthebasisoftheoverallanalysisofthehospitalcostaccountingunderthenewsituation,thepresenthospitalcostaccountingmanagementpresentsituationwasanalyzed.Accordingtotheabove,thehospitalcostaccountingseveralcountermeasureswereproposed.KeywordsHospital;Costaccounting,,,,,,:,, ,,;,,,,,1.,,,,,,,,,,,, ,,,,,,2.,,,,,,,,,,, ,,,,:1.,,,,,,,,,,,,,,2.,, ,,,3.,,,,,,,,,4.,,,,,,,, ,,,[1]....2006.(9).[2]...2001.[3]...2008.(2).