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医院药品自实行“金额管理,数量统计,实耗实销”的管理办法以来,起到了积极的作用,但根据我个人的亲身体会,这个办法的主要问题是手续比较麻烦,要增加会计部门的工作量;其次,把药品的成本分别记入业务收入和业务支出中,使医院的收入、支出不真实.我从1974年到1981年曾经试用过一种“金额控制,重点统计,售价核算”的办法.“金额控制”就是对药库、药房以及各科室的药品材料的收入、发出、库存,除会计要进行总的金额控制外,药库、药房也要按药品的分类进行金额管理.“重点统计”是对剧毒、麻醉、贵重、紧缺的药品(可酌情确定),既要登记数量,又要登记金额.“售价核算”就是不论外购或自制药品,入库时一律按零售价计算,所发生的购销差价按一定比例按月摊销,转作业务收入.
Since the implementation of the administration method of “administration of the amount of money, quantity and statistics, and actual consumption of drugs”, the hospital drugs have played a positive role. However, according to my own personal experience, the main problem with this measure is that the procedure is rather troublesome and the accounting Departmental workload; Second, the cost of drugs were recorded in the business income and operating expenses, the hospital income, expenditure is not true .I from 1974 to 1981 had tried a “amount of control, key statistics, Price accounting ”method. “ Amount control ”is the pharmacy, pharmacy and various departments of the pharmaceutical materials income, issue, inventory, in addition to the total amount of accounting control, the pharmacy, pharmacy also press Drug classification of the amount of management. “Key Statistics ” is a highly toxic, narcotic, expensive, scarce drugs (discretion), both to register the amount, but also to register the amount. "Price accounting Purchased or self-made medicines shall be calculated at the retail price when they are put in storage. The difference between the sales and purchase price incurred shall be amortized on a monthly basis for a certain proportion and converted into business income.