ObjectiveTo study the costbenefit of disposable medical supplies (disposable urinary catheter package, disposable dressing exchange package, disposable ventilator tube, disposable plastic shoe cover) and reusable medical supplies (urinary catheter package, dressing exchange package, ventilator tube, slipper), evaluate advantages and disadvantages of economic benefits and social benefits of disposable medical supplies and reusable medical supplies.MethodsThe production activities in the central sterile supply department were regard a series of activities by using activitybased costing method and qualitative analysis, completing a task consumed a certain amount of resources, according to producing characteristics of supplies and different requirements of cost management, product cost structure was systematically summarized, the actual cost was calculated. The amount of medical waste produced by reusable medical supplies instead of disposable medical supplies was calculated.ResultsThe cost of reusable and disposable urinary catheter package were 12.15 Yuan/set and 16.00 Yuan/set respectively, cost saving was 3.85 Yuan/set; cost of reusable and disposable dressing exchange package were 6.07 Yuan/set and 5.50 Yuan/set respectively, increase of cost was 0.57 Yuan/set; cost of reusable and disposable ventilator tube were 68.47 Yuan/set and 80.00 Yuan/set respectively, cost saving was 11.53 Yuan/set; cost of reusable slipper and disposable plastic shoe cover were 0.03 Yuan/pair and 0.17 Yuan/pair respectively, cost saving was 0.14 Yuan/pair. Supposing the above medical supplies were reused instead of single used, taking a hospital as an example, cost saving in 2014 was 187 409.50 Yuan, and the amount of medical waste was reduced by 30 839.6 kg; cost saving in 2015 was 133 243.64 Yuan, the amount of medical waste was reduced by 43 517.5 kg.ConclusionThe cost of reusable medical supplies is lower than that of disposable medical supplies, promoting the use of reusable medical supplies can reduce cost of medical treatment, reduce medical expenses of patients, reduce producing of medical waste, and save limited resources of country.