Objective To explore the path and feasibility of time-driven activity-based costing for the indirect cost of nursing services. Methods By using the time-driven activity-based costing method, the indirect cost of 63 nursing service items provided in a 3A hospital of Gansu province was calculated. Results The per unit cost was 0.4 yuan/min for nurses as a resource. The total indirect cost of all nursing service items was 2 975 4350 yuan, with the costliest item being PICC placement guided by ultrasound,at 18.67 yuan per placement and the lesat costly item being height and weight measurement, at 0.232 per measurement. Conclusion Time-driven activity-based costing can more accurately assign the total indirect cost to each nursing service item, lay the foundation for nursing service costing, and provide the basis for fine management of hospital nursing cost.