Animal's feeding cost accounting of the scientific researches in hospital / 中华医学科研管理杂志

ABSTRACT

Due to lack of cost accounting,the scientific researches charge differently of experimental animals in every hospital.Animals feeding costs include two parts,direct costs and indirect costs.Through gathering statistics of different kinds of animals and cumulative feeding amounts of different researches,the article calculates the indirect costs of each research,this approach can make up deficiencies for the current management method and improve hospital management level.