成本核算是对药品检验过程中按实际发生的费用进行计算。通过成本核算可以审核和控制各项费用的支出，分析和考核实验成本计划的执行情况，进一步挖掘降低实验成本的潜力，提高工作效率和经济效益。为了建立和推行成本核算制度必须做好以下工作：１科学地制订药检成本计划... Cost accounting is to calculate the actual costs incurred in the drug testing process. Through cost accounting can audit and control the cost of each expenditure, analysis and assessment of the implementation of the experimental cost plan to further tap the potential to reduce experimental costs and improve work efficiency and economic benefits. In order to establish and implement cost accounting system must do the following: 1 Scientifically developed drug inspection cost plan ...