许多医院对大输液的制剂成本不单独核算,这不利于制剂的生产与管理。为了考核大输液制剂的耗费,结合我院的做法,就其成本核算谈点想法。根据大输液生产特点和管理要求,我院采用分批法计算其成本。分批法是指按照产品批别汇集生产费用,计算产品成本的一种方法。大输液制剂一般是成批小量生产,一批制剂可同时完工,可按制剂批别归集生产费用。成本会计根据制剂生产部门的配制记录单(注有制剂名称、品种、规格、数量、完工日期等)设置成本制剂单。如仅产销一种大输液制剂,在完 Many hospitals do not separately account for the cost of preparations for large infusions, which is detrimental to the production and management of the preparations. In order to assess the cost of large infusion preparations, in conjunction with the practice of our hospital, we talked about their cost accounting ideas. According to the characteristics and management requirements of large infusion production, our hospital uses the batch method to calculate its cost. Batch method refers to a method of calculating product cost by grouping production costs according to product approval. Large infusion preparations are generally produced in batches and small quantities, and one batch of preparations can be completed at the same time, and production costs can be collected according to the preparation batches. The cost accountant sets the cost formulation sheet according to the preparation record sheet of the formulation production department (with the name, variety, specification, quantity, completion date, etc.). If only a large infusion preparation is sold and sold,