目前,多数医院的制剂室还没有正确地进行成本核算。其制剂支出既包括本月投入并完工验收入库的产品支出,也包括月末未完工的在产品和半成品的支出,但不包括上月投入转到本月继续生产的在产品中上月发生的费用;制剂收入既包括本月投入本月完工产品的价值,又包括上月投入本月完工产品的价值,但不包括月末未完工的在产品。因而,制剂纯收入就不是 At present, the preparation room of most hospitals has not yet correctly performed cost accounting. The expenditures for its preparations include both the expenditures for products put into this month’s inventory of completed inspections and the expenditures for unfinished products and semi-finished products at the end of the month, but excluding those incurred in the last month when the input last month was transferred to continue production this month. Expenses; Formulation revenue includes both the value of the finished product put into production this month and the value of the finished product that was put into production this month, but does not include products that were not completed at the end of the month. Therefore, the net income of the preparation is not