By collecting the economic operation information of the blood purification center, the cost is divided into fixed cost, variable cost and mixed cost,according to the relationship between the cost and the number of dialysis. We formulate the standard cost model of blood purification institutions, according to the county and city classification,the basic situation of the size and capacity of the organization is assumed. It mainly includes standard labor costs, standard drug costs, standard health materials fees and standard professional equipment depreciation and other information,these information is used for industry decision-making and internal fine management.