摘要
内部成本核算与控制是提高血站财务管理水平的重要手段,在血站财务管理中,内部成本核算与控制所占比例较高。因此,血站要充分重视财务管理,结合自身的发展特点,明确内部成本核算与控制的工作重点,解决工作中产生的各种问题,优化资源配置,提高资金利用率。基于此,阐述了血站财务管理中内部成本核算与控制的价值,分析了血站财务管理中内部成本核算与控制存在的问题,探究了血站财务管理中内部成本核算与控制的方法。
Internal cost accounting and control are important means to improve the level of financial management in blood centers.In the realm of blood center financial management,internal cost accounting and control tasks hold a substantial proportion.Hence,blood centers must accord ample attention to financial management,aligning it with their distinctive developmental attributes to delineate the focal points of internal cost accounting and control,resolve a spectrum of issues that arise during the course of operations,optimize the allocation of resources,and augment the efficacy of capital utilization.Against this backdrop,this paper expounds upon the significance of internal cost accounting and control in blood center financial management,analyzes the issues prevailing therein,and explores methodologies pertinent to internal cost accounting and control within the context of blood center financial management.
作者
江玉
JIANG Yu(Ganzhou Central Blood Station)
出处
《当代会计》
2023年第9期37-39,共3页
Contemporary Accounting
关键词
成本核算
成本控制
财务管理
血站
cost accounting
cost control
financial management
blood center
