The Research Of Cost Reconstruction And The Realization Of Hospital Cost Reconstruction Under Computer Condition

With the development of economy and the intensity of competition, cost accounting seems to be extremely important in dynamic enterprise management. It provides a new method of the reconstruction on cost information on the basis of the importance of cost, the analysis on the current costing method, the reconstruction theory and the demand diversity of cost in this paper. Based on the analysis on the cost attributes and the character of computer technology, it further formulates the feasibility of using the computer to realize the reconstruction. And it adopts to the business-object modeling, which lays a foundation for reconstruction using computer. According to the practice, take the hospital for example to realize the costing. The paper further expands to the costing method from the view of multi-angle management. Thus, it is expected to play a leading role to prompt more and more people to study this matter, and it can produce the far-reaching in practice.