医院总成本包括直接科室总成本与间接科室总成本。在诊次、床日成本核算中，先将非门诊、病房科室成本用“阶梯分摊法”分摊至门诊科室和病房科室，加上门诊科室和病房科室直接成本，得到门诊科室和病房总成本，然后除以各自的业务量，即得医院平均诊次成本和床日成本 The total cost of the hospital includes the total cost of the direct department and the total cost of the indirect department. In the clinic and bed-day cost calculations, the non-clinic and ward department costs are first allocated to the outpatient department and the ward department by the “staircase sharing method”, plus the direct costs of the outpatient department and the ward department, and the total cost of the outpatient department and the ward is obtained. Then divided by the respective business volume, that is, the average hospital cost and bed-day cost