新制度下医院药品成本计算方法的探讨  

Study of Drug Cost Accounting under the New System

作　　者：何克春[1,2] 刘丹[1,2] 

机构地区：[1]湖北省宜昌市第一人民医院 [2]三峡大学人民医院,湖北宜昌443000

出　　处：《中国卫生经济》2012年第8期92-93,共2页Chinese Health Economics

摘　　要：按照新《医院财务制度》、《医院会计制度》关于药品管理和核算的规定,药品视同库存物资进行管理,实行进价核算方式,药品核算的内容、方法、手段都将产生诸多新的变化。文章联系工作中积累的一些经验对药品销售成本结转实务进行了相关探讨,以期提高管理实效。According to the rules of pharmaceutical management specified in the new edition Fincvwial Regulations for Hospitals and Accounting System for Hospittds, drugs should be managed as stocks in storage and the purchase price method should be applied. Therefore, there will he many changes when it comes to the content and specific means of drug accounting. The paper focuses on the carryover practice of the cost of drug sales with the help of relevant experiences to improve the effectiveness of management.

关 键 词：药品 进价核算 成本结转 

分 类 号：R95[医药卫生—药学]