成本费用控制是医院财务内部控制一项重要内容，对于医院经济活动的顺利开展和内部控制的规范具有重要意义。将PDCA循环引入内部控制体系中的成本费用控制，寻找和管理关键控制点，抓住问题的本质，制定相应对策措施。

Cost control is an important part of internal control management of hospital finance. It has important implications for the smooth development of economic activity and internal control specification. The PDCA cycle can be introduced into the internal control system of cost control to search and manage critical control nodes, capture the problem essence, and formulate the appropriate countermeasures.