血液成本核算问题的探讨

摘要

At present, blood shortage continues to be staged across the country. Based on the background, the article analyzes situation and causes of blood costing and investigates principles and methods of blood costing in order to conduct a useful exploration of establishing blood-costing management system.%目前,“血荒”在全国各地不断上演.文章基于这样的背景,对血液成本核算的现状及其成因进行分析,并探讨其核算的意义、原则和方法,为建立血液成本管理系统进行有益的探索.