【摘要】 成本目标管理的好坏,直接关系到的经营状况极其整体战略效果。成本目标管理是经营管中重要的组成部分,有一套的和。医院在市场的环境中,要善于将成本目标管理的理念、方法运用到医院的管理之中,使医院的竞争力得到提高。【关键词】 成本 成本目标管理 战略成本管理 Study on the role of cost objective management in hospital strategy 【Abstract】 How to manage cost objective is directly correlative with the management state and strategic effect of hospital.Cost objective management is a main part of managing-science with a series of theories and methods.In market-economy condition,managers of hospitals