目的探讨采用作业成本法测算医疗服务项目成本的方法。
Objective Discuss about the method of Cost Accounting of Medical Service using Activity-based Costing.
目的：测算成都市贫困人口社区医疗救助项目成本，为完善贫困人口医疗救助补偿机制提供基本依据。
Objective:To calculate the costs of medical aid items for the poor in Chengdu so as to provide basis for the improvement of the medical aid system.
应用卫生部卫生经济研究所开发的医疗服务成本测算软件对某省46家各类医院进行医疗服务项目成本测算。
The process of cost accounting of medical service of about 46 hospitals in a certain province using the software of cost accounting of medical service is introduced in this article.
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