Objective: Taking the nursing service cost of patients undergoing percutaneous coronary intervention (PCI) as an example，to explore a reasonable cost accounting method so as to provide evidence for nursing service items adjustment. Methods: By sorting out the clinical path of PCI，nursing service items were extracted，and the cost of PCI nursing service items was calculated. Results: A total of 27 nursing service items were extracted，including 24 items of current charged items，and the cost was higher than the charge price. Conclusion: Nursing service items have long been short of reasonable pricing basis. It is suggested that relevant departments should refer to the cost measurement model in this study to improve the cost-based relevant mechanism of dynamic price adjustment with hospitals' participation.