作为医院的成本大户,手术室拥有着大量的专用医疗器械设备,其设备折旧、材料费成本及人力成本在医院总成本中占有较大的比重。文章着重分析了手术室人员费用、设备折旧费及卫生材料费分摊方法,以及手术材料方法的转变,以增加成本分摊的准确性。 As a large cost of the hospital, the operating room has a large number of special medical equipment, equipment depreciation, material costs and labor costs in hospital costs account for a large proportion. This article focuses on the analysis of operating room staff costs, equipment depreciation costs and health materials costs apportionment method, as well as surgical materials and methods of change in order to increase the accuracy of cost-sharing.