几乎所有的行业都会涉及到成本核算问题,而成本的有效分配又是成本核算工作中最为关键和复杂的一个环节,相比于一般的行业,医院领域的成本核算要更加复杂,分配方法是否具备一定的准确性和合理性严重影响到最终核算结果的可用性和可信程度。本文针对内部转移价格这种形式进行了介绍,并在时间驱动作业成本法的基础上,就如何制定内部转移的价格并结合具体的口腔医院实例进行了表述。 Almost all industries will involve cost accounting issues, and the effective allocation of costs is costing the most critical and complex part of the work, compared to the general industry, the cost of the hospital field to be more complicated, the distribution method is available Certain accuracy and rationality seriously affect the availability and credibility of the final accounting result. This paper introduces the form of internal transfer price, and on the basis of the time-driven ABC method, it expounds how to formulate the price of internal transfer and combine with the specific example of dental hospital.