作业成本法是将间接成本和辅助费用更准确地分配到产品和服务的一种成本计算方法。能够清晰地对产生的直接成本和间接成本进行定义,让管理者认清成本发生的根本原因。从而采取措施,扬长避短,实现效益的最大化。近年来,部分医院对作业成本法的应用,做了初步的尝试,在科室成本、项目成本、病种成本等方面都有不同的进展。本文简要探讨作业成本法在医院成本核算中的应用。 Activity-based costing is a cost-effective method of allocating indirect costs and ancillary costs more accurately to products and services. Clearly define the direct and indirect costs incurred, allowing managers to understand the root causes of costs. To take measures to avoid weaknesses, to maximize efficiency. In recent years, some hospitals have made preliminary attempts to apply ABC, and have made different progresses in such areas as department cost, project cost and disease cost. This article briefly discusses the application of ABC in hospital cost accounting.