新《医院财务制度》和《医院会计制度》规定医院制剂产成品入库 ,按实际成本计算结转生产成本。一般来说 ,当期耗用的成本并非全部是当期的完工产品成本 ,目前按实际成本计算的方法是在假定没有在产品的前提下进行的。然而把本应由在产品负担的成本人为地转嫁给完工产品 ,必然 The new “Hospital Financial System” and “Hospital Accounting System” stipulate that hospital finished products are put into storage, and the production costs are carried forward according to actual costs. In general, the costs incurred in the current period are not all of the cost of the finished product in the current period. The current method of calculating the actual cost is based on the assumption that there is no product on the premise. However, it is inevitable that the cost of the product should be artificially passed on to the finished product.