Analysis on the Optimizing of Accounting in Blood Center under the New “Public Institution Accounting Standard” and“Public Institution Accounting System” / 中国卫生经济

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.