目的:通过对新旧事业单位会计准则及会计制度的比较,总结血站在会计核算目标、会计科目等方面的改善,探索血液成本的核算。方法:利用制造成本法核算了某血站的血液成本。结果与结论:从血液库存管理、成本管理和全面预算制度角度提出了加强血站会计核算的建议。%Objective: To summarize the improvement of accounting objectives, account title and so on by comparing the new“Public Institution Accounting Standard” and “Public Institutions Accounting System” with the old ones. Methods: The manufacturing costing method is used to estimate blood cost. Results and Conclusion: Suggestions are provided from perspectives of blood inventory control, cost management and budget management.
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