本文主要论述了临床科室在手术过程中的所使用的不向病人收费的低值易耗品的成本归属问题,是属于手术室的成本、属于临床科室的成本还是应该在手术室与临床科室之间按比例分摊?并以此为基点,更好的管理医院的成本,更好的促进医院的发展。 This article mainly discusses the cost attribution of low-value consumables that are not used in clinical departments during surgery, which belongs to the operating room, whether it belongs to the cost of clinical departments or whether it should be in the operating room and clinical departments According to the proportion of apportionment? And use it as a starting point to better manage the cost of the hospital to better promote the hospital’s development.