作　　者： (刘凯锋）;

机构地区： 沈阳中心血站,辽宁沈阳110044

出　　处： 《安徽卫生职业技术学院学报》 2017年第4期12-13,共2页

摘　　要： 血站为一个不以营利为目的的公益性事业单位,但是其在提供采血、供血服务的过程中所开展的血液、检验、制备、运输等均涉及到劳动力价值成本、物料消耗成本。因此,血站在发展过程中须将社会效益的实现发生在首位,同时加强成本管理工作,通过成本核算促进血站配置资源、节约成本、绩效分配等的合理性得到不断提升。该文主要探讨血站成本核算信息系统的具体构建措施,旨在为血站成本管理水平的提高提供有价值的参考。 Blood stations for a for-profit public welfare institution,But in the process of blood, blood services carried out by the blood, inspection, preparation and transportation are concerned with the value of labor cost, material cost.Blood stations shall be in the process of development, therefore, the realization of the social benefit in the first place,At the same time, strengthen the cost management work,Promote blood stations resources by cost accounting, cost savings, improve the rationality of the performance distribution and so on.This paper mainly discusses the blood stations specific measures of constructing the information system of cost accounting,Aimed at raising the level of blood stations cost management to provide more valuable reference.

关 键 词： 血站 成本核算 信息系统