消毒供应业务在医疗活动中属于辅助支持活动,对医疗质量的影响重大。根据国务院《“十三五”深化医药卫生体制改革规划》,鼓励社会力量举办消毒供应机构。目前各医院内部普遍设立了消毒供应室。随着外部可购买服务的增加,医院的消毒供应面临着采取内部提供还是外部购买方式的决策问题。本文拟结合某三甲医院的案例,探讨采用作业成本法对消毒供应服务进行成本核算的适用性及实施路径,以及在外购决策中的实践应用,为推进公立医院管理会计的应用提供借鉴参考思路。 Disinfection supply business in the medical activities are supporting activities, the impact on the quality of medical significant. According to the State Council “” Thirteen Five “deepen the medical and health system reform plan” to encourage social forces to organize disinfection supply agencies. At present, the hospital generally set up disinfection supply room. With the increase in externally available services, disinfection supplies at hospitals face the problem of making decisions either internally or externally. This article intends to combine a case of a top three hospitals to discuss the applicability and implementation of cost accounting for sterilization supply service and its practical application in the outsourcing decision-making, so as to provide reference for promoting the application of management accounting in public hospitals.