手術室可說是醫院的火車頭，需要龐大資源與高效能管理，但傳統的成本會計並無法提供手術室管理者足夠的資訊。近年來許多新成本管理制度逐一發展，其中作業制成本管理係以「作業」(activity)為基礎，重視因果關係，並提供成本、品質、及時間構面之各項資訊，期能促進手術室管理之效能，提高效率並提供具決策價值之有效資訊。

　　　　　The operating room represents a dynamic of our hospital which consumes lots of resources and is difficult to manage. We can't expect the traditional cost accounting system to offer enough information for us to find out where the real problems of management are. We can only solve the problems through the activity-based cost management based on the "activity" and emphasize the effect and the cause.At the mean time, it can offer not only cost information but also quality and time information. We expect to promote the quality and management of the operating room, and moreover, to offer value information for decision making.