目的:提出简便可行的医疗服务项目成本计算方法,并使计算结果尽可能合理、准确。方法:通过对医疗业务活动特点及医院服务产品的分析,结合医院成本核算的层次,研究医疗服务项目成本计算方法。结果:提出在科室成本核算基础上基于成本当量的项目成本计算方法,并区别情况,对不同科室使用不同的技术方法。 OBJECTIVE: To propose a simple and feasible method for calculating the cost of medical service items and make the calculation results as reasonable and accurate as possible. Methods: Through the analysis of the characteristics of medical business activities and hospital service products, combined with the level of hospital cost accounting, study the medical service project cost calculation method. Results: The project cost calculation method based on cost equivalence was put forward based on department cost accounting, and the difference was analyzed and different technical methods were used for different departments.