Objective: To calculate the standard cost of large-scale medical equipment inspection treatment items and carry out application analysis，so as to provide evidence-based basis for solving the difficult problems of hospital fine cost accounting and subsequent dynamic price adjustment of using large-scale medical equipment on inspection treatment items. Methods: A total of 8 types of examination and treatment items were selected from CT and MRI large medical equipment in sample hospitals，and standard cost accounting was carried out by field observation method and time-based activity-based costing method. Results: CT examination and treatment items accounted for a relatively high labor cost，with an average of 42.77 %. MRI examination and treatment items accounted for a relatively high proportion of special equipment，with an average of 52.48 %. The price compensation rate of the sample items was relatively high，reaching 108.0 %on average，and there was still room for price reduction. There was idle capacity in the reservation registration and auxiliary operation center as a whole. Conclusion: Project standard cost is of great significance for hospitals to achieve fine control of large medical equipment inspection and treatment project cost and dynamic price adjustment，which can be used as the core basis for improving the cost control level of large medical equipment inspection and treatment project cost control，optimizing the efficiency of resource allocation and implementing the "step-classification" precise project price adjustment.