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通过全方位系统性的财务成本核算对血站运营工作人员、材料消耗和资金使用的优化分配是血站财务管理工作中的重点内容。本文从强化成本核算的实践开展和完善等方面对成本核算的实践中的问题进行简单探讨。
The optimization and distribution of blood station operators, materials consumption, and fund use through comprehensive and systematic financial cost accounting are the key elements in the financial management of blood stations. This paper briefly discusses the problems in the practice of cost accounting from the aspects of strengthening the implementation of cost accounting practice and improvement.