Analysis on the Optimizing of Accounting in Blood Center under the New “Public Institution Accounting Standard” and“Public Institution Accounting System”
10.7664/CHE20140228
- VernacularTitle:新《事业单位会计准则》和《事业单位会计制度》下血站会计核算的优化分析
- Author:
Shuichang ZHAO
- Publication Type:Journal Article
- Keywords:
blood center;
accounting criteria;
accounting system;
cost accounting;
budget management
- From:
Chinese Health Economics
2014;(2):89-90
- CountryChina
- Language:Chinese
-
Abstract:
Objective: To summarize the improvement of accounting objectives, account title and so on by comparing the new“Public Institution Accounting Standard” and “Public Institutions Accounting System” with the old ones. Methods: The manufacturing costing method is used to estimate blood cost. Results and Conclusion: Suggestions are provided from perspectives of blood inventory control, cost management and budget management.
