《事业单位成本核算指引》下的血站成本核算探析

Discussion on the Cost Accounting of Blood Center under Guidelines for Cost Accounting of Public Institutions

按照《事业单位成本核算指引》对成本项目的划分和核算要求,采用制造成本法和品种法,以业务活动或科室、血制品品种为成本核算对象,核算了体采科、成分科等业务科室的成本和全血、洗剂红细胞等15种血制品成本,提出了进一步细化科目、建立标准成本的建议,以便于成本管控和绩效评价。

According to cost item and requirements of Guidelines for Cost Accounting of Public Institutions,it takes business activities or departments and blood products as cost accounting objects and calculates the costs of business departments such as collection department,composition department and other blood products under manufacturing costing and category costing method.Suggestions such as further refining subjects and establishing standard cost are put forward to control cost and evaluate performance.