Discusses the use of variable low volume injection molding costing in costing for hospitals, and the detailed costing methods for new items of treatment. The article describes in detail the variable cost method, the application of the job costing method, and the length-driven variable cost method and its application. It shows the application of the variable cost method in the calculation of new projects of medical services according to the case method, creating a database, defining the core of work, establishing the work motivation, equalizing the cost of work, calculating the cost of treatment, and analyzing the orientation of controlling costs.

Key words: cost cost of noise cancelling earbuds treatment; variable cost method; hourly driven variable cost method; consultation room; cesarean section
Along with the deep level of China's health care reform and the implementation of the health insurance system, the necessity of costing has become increasingly prominent, grasping its own operating conditions, controlling cost spending, and finding new breakthrough points, it is necessary to refine the management of accurate costing methods. The application of variable costing method can calculate the new items of hospital outpatient clinic more accurately, and present strong direct evidence for the price of the new items of hospital outpatient clinic, and at the same time give detailed information content for the hospital outpatient clinic management.

The key to the variable job cost accounting software costing method is the accounting of the operating system for indirect costs based on the "work" approach, and the complete verification and measurement of the corresponding network resources motivation, which is then accounted for and reflected in the operation of the network resources spent, and determined and measured as a motivation. The variable cost method of accounting differs from the traditional depreciation method in the way direct costs are counted, and its characteristics are reflected in the calculation of indirect costs