作业成本管理在济南血站的应用研究

发布时间：2018-08-08 17:45

【摘要】：血站是采集、提供临床用血的机构,是不以营利为目的的公益性组织。血站的经费来源于向临床用血单位收取的国家定额血液供给费,经费不足时向财政申请补助。随着采供血耗材价格不断上涨,血站采供血的业务成本不断攀升,而国家为了保障居民的用血权利,多次下调血液供给费的收费标准,导致血站收支倒挂、向财政申请补助的数额不断增加,最终导致财政压力不断加大。财政为了缓解这部分压力,规定缩减血站的经费补助额度。由此,各血站被迫开始重视血液成本管理,尽力降低采供血成本。本文以济南血站为例,应用作业成本法为其设计血液成本管理方案,以期缓解血站经费紧张的现状。本文在作业成本法和作业成本管理理念的基础上,对济南血站成本管理的现状进行分析,指出其成本信息不够精确、成本控制与评价缺失这两大问题,并结合血站血液制备流程,论述济南血站应用作业成本管理的必要性和可行性。在此基础上,以济南血站主供血液制品(去白细胞全血)为例,按照成本核算、成本分析和成本控制的成本管理程序对济南血站应用作业成本管理分别进行成本核算设计和成本控制设计,并结合2016年的相关数据证明作业成本管理可以缓解济南血站的经费缺口,最后,为保证作业成本管理能够顺利施行,提出济南血站应用作业成本管理的保障措施。由此缓解济南血站经费紧张的现状,也为其他血站在进行血液成本管理时提供借鉴。
[Abstract]:The blood station is the organization that collects, provides the clinical blood, is the non-profit public welfare organization. The funds of the blood station come from the national fixed blood supply fee collected from the clinical blood unit, and apply for subsidy to the finance when the fund is insufficient. With the rising prices of blood supplies and supplies, the business costs of blood collection and supply at blood stations are constantly rising. In order to protect the right of the residents to use blood, the state has repeatedly lowered the standard of fees for blood supplies, which has led to the upside-down of the revenue and expenditure of blood stations. The amount of financial subsidies has been increasing, eventually leading to increasing financial pressure. In order to ease this part of the pressure, the financial provisions to reduce the amount of blood bank subsidies. As a result, blood stations are forced to pay attention to blood cost management and try to reduce the cost of blood supply. This paper takes Jinan Blood Station as an example to design the project of blood cost management by using activity-based costing method in order to alleviate the current situation of the shortage of funds in the blood station. On the basis of activity-based costing and activity-based cost management, this paper analyzes the current situation of cost management in Jinan Blood Station, and points out that the cost information is not accurate enough, and the cost control and evaluation are missing. The necessity and feasibility of applying activity-based cost management in Jinan Blood Station are discussed. On this basis, taking Jinan Blood Station as an example, the main blood supply products (leukocyte-free whole blood) are calculated according to the cost. Cost analysis and cost control cost management program for Jinan Blood Station to apply Activity-Based cost Management for cost accounting design and cost control design, Combined with the relevant data in 2016, activity-based cost management can alleviate the funding gap of Jinan blood station. Finally, in order to ensure the smooth implementation of activity-based cost management, this paper puts forward the guarantee measures of the application of activity-based cost management in Jinan blood station. Therefore, the current situation of relieving the shortage of funds in Jinan Blood Station can also be used for reference by other blood stations in the course of blood cost management.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.6

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