中文摘要：

流程成本管理是医院流程管理的重要内容之一，主要包括流程成本的汇集及成本分析。作者对作业成本法应用于医院流程管理进行了理论探讨，并基于医院组织结构建立了医院流程作业成本模型，对医院医疗服务项目及其活动成本归集进行了论述。之后，通过实例分析，验证了医院业务流程成本分析和计算方法具有一定的实践意义。

英文摘要：

Business process cost management is key to hospital business process management. It mostly consists of process cost accumulation and cost analysis. The paper probed into theories of Activity Based Costing （ABC）, and built a model for hospital process costing based on the hospital organizational structure. Discussed herein include the items of hospital medical services and their activity costs, followed by a case study to prove ABC as practical in the analysis and calculation of hospital business process costs.