求翻译：本文基于作业成本理论和已有研究成果的借鉴，探讨作业成本法在我国公立医院项目成本核算中的应用，意在通过作业成本核算，有助于医院管理者获得各项服务的盈亏状况，消除不增值作业，改善低效作业，规范科室作业链，提高整条作业的效率。降低成本、优化配置，有利于充分利用有限的资金，保持医院的公益性；同时，可以为政府监管机构制订医疗服务项目价格及预算补助标准提供参考，为解决百姓“看病贵”问题提供切实可靠的依据。是什么意思？

Based on the operating cost theory and existing research results, draw, explore activity-based costing in the project cost accounting in the public hospitals in China, intended to help hospital managers through job cost accounting, profit and loss situation of access to services, to eliminate value-

This article is based on job cost theory, and research results have been drawn from the law, and explore job cost public hospitals in our country project costing in the applications, and job costing, and through to the hospital managers for various services, eliminate the profit and loss is not valu

This article and had the research results model based on the cost of operation theory, the discussion cost of operation law in Our country Public hospital item cost calculation application, intends to through the cost of operation calculation, is helpful obtains each service in the hospital superint

This article is based on activity-based costing theory and research results of the reference to explore the application of activity based costing in public hospital project cost accounting, through job cost accounting, helps hospital managers access to services for profit and loss situation, elimina

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