目前,县级公立医院根据《县级公立医院成本核算操作办法》多采用传统的、以现行的收费标准来分摊项目成本的核算方法,但实践中某些具体医疗项目的成本高低与医疗项目的收费价格合理性相关,采用传统的成本核算方法会影响项目成本核算的准确性。而相比,作业成本法是根据资源动因和作业动因进行分摊,充分考虑设备使用的差异和检查难易程度,因此更能较准确地反映各项目成本的产生原因,进而基于业务流程进行有效的成本管理。以某县级公 At present, the county-level public hospitals use traditional methods of accounting for the cost of public hospitals at the county level to share the cost of the project with current charges. However, in practice, the cost of certain specific medical projects is not related to the cost Reasonable pricing charges, the use of traditional cost accounting methods will affect the accuracy of project cost accounting. In contrast, ABC is based on resource motivation and job motivation to share, taking full account of the differences in equipment usage and inspection ease, so more accurately reflect the causes of the project cost, and then based on business processes for effective Cost management. To a county-level public