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医院经济管理中成本分析和共同成本分配是一个重要的管理环节，其应用成本会计学的概念和方法有其不同于工业系统的个性化特征。首先对直接成本、间接成本；固定成本、可变成本；边际成本、平均成本作了简单介绍，然后依据医院的特点把医院各部门可分为成本中心和收入中心两类，再根据共同成本的特点，认为应将成本中心产生的共同成本合理分配到各收入中心，才能把各收入中心的核算计算清楚，也才能较准确地计算平均成本。为此，介绍了共同成本分配的四种方法：直接分配法、成本下行法、双重分配法、代数分配法。
The cost analysis and common cost allocation in hospital economic management is an important management link. The concepts and methods of applied cost accounting have their own characteristics different from those of industrial systems. Firstly, the direct cost, indirect cost, fixed cost, variable cost, marginal cost and average cost are briefly introduced. Then according to the characteristics of the hospital, the hospital departments can be divided into cost center and income center, and then according to the common cost. In view of the characteristics, it is believed that the common costs generated by the cost centers should be allocated to each income center in a reasonable manner. Only after the calculation of the revenue centers can be calculated clearly, can the average cost be calculated more accurately. For this reason, four methods of common cost allocation are introduced: direct allocation method, cost-down method, dual allocation method, and algebraic allocation method.