中文摘要
我国医院的发展在“新医改”中面临着新的机遇和挑战，在药品加价政策即将被
药品理事服务费所取代，而政府物价部门制定的医院医疗服务项目收费价格标准与当
前医院医疗服务项目成本背离比较严重，无法体现医护工作者真正劳动价值的客观情
况下，如何加强政府对医疗单位的补偿机制和医疗服务价格调节机制，将是政府和所
有医疗单位所必须急需面临解决的一个重大课题。

本文通过对 A 医院在实行科室全成本核算基础上，运用成本作业法的理论，推
行医疗服务项目成本核算的具体案例，首先介绍作业成本法相关理论以及文献综述，
分析作业成本法在我国医院医疗服务项目成本核算中的应用背景；然后介绍 A 医院
应用作业成本法核算医疗项目成本的使用情况，通过分析 A 医院在作业成本法下医
疗项目成本管理中存在的问题，提出对 A 医院医疗服务项目成本管理改进的建议。

关键词：医疗项目成本；成本核算；作业成本法
作 者：钱坤荣
指导教师：陈志强
Abstract
The development of hospitals in China is facing new opportunities and challenges in
the new medical reform. Drug price policy will be replaced by the drug service fees. The
medical service price defined by the government pricing departments seriously departs
from current medical service cost of the hospital, which cannot reflect the real labor value
of health care workers. Under this circumstance, how to strengthen the administration of
medical compensation mechanism and the medical service price adjustment mechanism
will be a critical topic that to be urgently solved by the government and all medical units.
This paper firstly introduces the specific case of hospital A. On the basis of whole
cost accounting department practice, using the activity-based costing theory, hospital A
implements the cost accounting of medical services project. This paper firstly introduces
the theory of activity-based costing and the literature review and analyzes and application
background of Activity-Based Costing in our hospital medical service items in cost
accounting. Then it introduces the application situation of hospital A activity-based cost
accounting of cost of medical project. By analyzing hospital A medical project cost
management in the operating cost method, put forward the improvement recommendations
of medical service cost management of hospital A.
Key words: The cost accounting of medical items, Costing, Activity-Based Costing
Written by: QianKunRong
Supervised by: ChenZhiQiang