基于作业成本法的血液产品成本核算的研究

Cost Accounting for Blood Products Using Activity-based Costing

血站是按照卫生行政部门的要求,在规定范围内开展无偿献血者的招募、血液的采集与制备、临床用血供应以及医疗用血的业务指导等工作的公益性组织。其在经济上依赖于政府,经费由国家财政统一划拨,不以营利为目的,运作成本偏高,财政负担重。要想彻底改变这种状况,血站应该加强内部成本核算。如何运用与实施作业成本法对血液产品成本进行核算与统计是本文的核心内容。本文以G血液中心为例,通过对作业成本法适用背景和血液产品成本核算的现状和问题的分析,研究作业成本法在血液产品成本核算中的具体应用,有助于管理者了解成本发生的全过程,更合理地控制和管理成本,具有重要的现实意义。

Blood stations,established as public welfare organizations,strictly adhere to the directives issued by health administrative authorities.These directives govern their activities,which include recruiting volunteer blood donors,collecting and processing blood,supplying blood for clinical applications,and providing operational guidance for the medical use of blood,all within a prescribed jurisdictional framework.Their financial sustainability is primarily reliant on government subsidies allocated through the national fiscal system,ensuring that their operations are not profit-driven.However,this operational model often leads to elevated costs,thereby imposing a considerable financial burden on the state.To address this challenge,it is imperative for blood stations to enhance their internal cost accounting mechanisms.A central aspect of this endeavor lies in applying activity-based costing(ABC)methodologies to the accounting and analysis of blood product costs.This paper,using the G Blood Center as a case study,attempts to explore the contextual background of ABC's application,examine the present state and identify the challenges in blood product cost accounting.By exploring the practical application of ABC in this context,it aims to provide managers with a comprehensive understanding of the cost incurrence process,enabling them to exercise more informed and effective control over cost management.This endeavor could optimize the operational efficiency and fiscal sustainability of blood stations.