Abstract：In order to promote the innovation of public hospital cost accounting and management, the representative department
cost data was extracted and the accounting model was constructed based on time-driven activity-based costing. then the result of
traditional cost analysis was compared, the rationality and validity in cost accounting were verified. Time-driven activity-based
costing is conducive to refinement of accounting and provides reference value for public hospital capacity management.
范琳琳，孔德友，宋振华，盛况，刘肖肖. 时间驱动作业成本法在公立医院成本核算应用研究[J]. 中国医疗设备, 2018, 33(7): 135-137.
FAN Linlin, KONG Deyou, SONG Zhenhua, SHENG Kuang, LIU Xiaoxiao. Research on the Application of Time-Driven Activity-Based Costing in
Public Hospital Cost Accounting. China Medical Devices, 2018, 33(7): 135-137.
