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采供血机构属于公共卫生机构的事业单位,但其业务流程又具有生产企业的特征,多年来,采供血机构的成本管理工作比较滞后,尤其是物料消耗管理方面存在薄弱环节。本文通过对具体工作中实施定额法的适用范围、定额制定、定额实施以及实施后效果等方面的探索总结,以期对其他单位有所借鉴。
Blood collection and delivery agencies belong to institutions of public health institutions, but their business processes have the characteristics of manufacturing enterprises. Over the years, the cost management of blood collection and supply agencies lags behind, especially in material consumption management. This article explores and summarizes the scope of application of quota method, quota development, quota implementation and effect after implementation in specific work so as to draw lessons from other units.