1血站进行血液成本管理的重要性与必要性血站是采集、提供临床用血的事业单位,遵循的是事业单位会计制度。与企业会计制度相比较,事业单位会计制度注重的是对现金收支的控制,成本核算是其薄弱环节,因此成本管理在血站的运用存在一定的难度。根据我国《献血法》,血站是不以赢利 1 blood stations for the importance of blood cost management and necessity of Blood collection, clinical blood supply units, following the accounting system of public institutions. Compared with the enterprise accounting system, the accounting system of public institutions pays attention to the control of the cash receipts and payments. The cost accounting is the weak link, so there is some difficulty in using the cost management in blood banks. According to China’s “blood donation method”, blood is not profitable