实验动物机构的成本管理系统设计  

The Design of Cost Management Systems in Laboratory Animal Department

作　　者：王秋宇[1] 孟霞[2] 肖迎秋[2] 高金娣[2] 王钜[2] 卢静[2] 

机构地区：[1]首都医科大学卫生管理与教育学院,北京100069 [2]首都医科大学实验动物科学部,北京100069

出　　处：《中国比较医学杂志》2008年第11期62-66,共5页Chinese Journal of Comparative Medicine

摘　　要：随着实验动物运行管理的不断完善,在实验动物运行管理中进行成本核算迫在眉睫。本文着重探索在实验动物运行管理工作中建立一套成本核算系统,包括成本核算前的准备工作、确定成本核算对象、设计成本会计科目、原始凭证以及成本核算流程。With the developments of laboratory animal＇s management, cost accounting and cost management become very important. The emphasis of this paper is trying to establish a set of cost accounting system for the Laboratory Animals Department. It includes preparatory works, determining cost accounting objects, designing the cost accounting books and the original documents, planning the cost accounting process.

关 键 词：实验动物 成本 成本核算 流程 

分 类 号：R332[医药卫生—人体生理学]