作业成本法通过三步式核算和成本动因科学分配作业成本,被广泛应用到众多领域。中国医院类企业作为市场经济竞争主体,已初步具体实施作业成本法的基本条件,同时也存在诸多不利因素。为此,文章提出医院实施作业成本法应注重营造有利的内外部环境,构建合理的指标体系的建议。 ABC is widely applied to many fields through three-step accounting and cost drivers, which distribute the operating cost scientifically. As the main body of competition in market economy, Chinese hospital enterprises have initially embodied the basic conditions of ABC, and also have many unfavorable factors. Therefore, the article puts forward that the hospital should pay attention to the construction of a favorable internal and external environment and to construct a reasonable index system.