Abstract:Objective：To explore the cost accounting and control measures of nursing project based on activity-based costing. Methods：Activity-based costing method was introduced to collect the expenses of A and B departments. Based on cost drivers，the resource consumption process was tracked and the cost of "intramuscular injection" project was calculated. Results：The cost of the same project varies in different departments due to the different resource consumption of each operation，there are certain differences in costs between departments. Conclusions：Activity-based costing improves the attribution of cost and the objectivity of cost information. Through the analysis of activity，the difference factors of resource consumption are found out and the cost control measures are put forward，so as to achieve the goal of reducing nursing project cost.