Objective: Via the support of information system, utilize the management of medical hygienic material secondary storehouse to develop the effective method of department cost management, so as to effectively control the cost of department as well as smooth the management and to better service the vast medical care personnel and child patient. Methods: Contrast and analyze the material consumption, balance of payments, average daily effective working time of nurses in the hospital before and after the use of material secondary storehouse management. Results: The application of medical hygienic material secondary storehouse effectively controls the department hygienic material cost (P<0.01), so that each medical material put in storage can be tracked, and the average daily effective working time increases (P<0.01), the satisfaction degree of patients enhances. It accelerates the improvements of material charge management. Conclusion: Via the application of medical hygienic material secondary storehouse, it solves the problems of that the material receiving is not in time, the charging item and unit price diversify and the like. It saves the nurse's time to make an inventory of equipment and materials every week. It improves the cost management level. It better realizes the scientific standardization of management, minimization of overstock. It reduces the hospital's medical cost as well as enhances the refined management of the hospital.%目的：通过信息系统的支持，利用医用卫生材料二级库的管理，开发科室成本管理的有效方法，从而有效控制科室的成本，使管理更顺畅，更好的为广大医护及患儿服务。方法：通过对医院科室使用材料二级库管理前后的物资消耗、收支结余、护士平均日有效工作时间、患者满意度等进行对比分析。结果：医用卫生材料二级库的应用有效的控制了科室卫生材料成本(P<0.01)，使每个入库的医用材料都有迹可寻，平均日有效工作时间增加（P<0.01），病患满意度提升，促使材料收费管理完善。结论：通过医用卫生材料二级库的使用，解决了以往物资领取不及时，计费项目及单价多样化等现象，节省了护士每周清点物资的时间，提升了成本管理水平，更好地实现管理科学规范化，积压库存最小化，减少了医院的医疗成本，加强了医院精细化管理。
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