介绍了医院运营管理的基本内容，在成本核算方面，提出资本化成本核算和费用化成本核算模型.建立运营管理成本控制体系，设定在不同阶段的控制任务和目标成本.具体包括后勤物资管理、运营成本优化和供应商资质驱动的成本控制等方面，为医院提供了全面而系统的成本控制框架.最后，验证医用耗材a和b在成本控制方面的显著成果.耗材a的成本降低了41 178元，降幅达到3.46%，而耗材b的成本降低了4 939元，降幅为4.07%.上述研究为医院管理层提供了科学的决策依据，为提升运营效益和降低成本提供了实际可行的方法.

This paper studies the cost control strategies in hospital operation management， focusing on the combination of mathematical statistics multiple regression model for cost calculation and analysis. First of all， the basic content of hospital operation management is introduced. In terms of cost accounting， capitalized cost accounting and expense cost accounting models are proposed. Then， an operation management cost control system is established， and the control tasks and target costs are set at different stages. It includes logistics material management， operational cost optimization and supplier qualification driven cost control， providing a comprehensive and systematic cost control framework for hospitals. Finally， the significant results of medical consumables a and b in cost control are verified. The cost of consumables a is reduced by 41 178 RMB， a decrease of 3.46%， while the cost of consumables b is reduced by 4 939 RMB， a decrease of or 4.07%. This paper provides a scientific basis for hospital management to make decisions， and provides a practical and feasible method for improving operation efficiency and reducing costs.