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医院药品库存资金大约要占医院流动资金总额的1/3,而药品的销售收入,约占医院业务总收入的一半以上。一个医院一年的药品销售收入,少则几十万元,多则几百万元或上千万元。因此,在医院经济活动中药品销售收入具有举足轻重的地位。对医院药品的管理,应采用“金额管理,数量统计,实耗实销”的管理办法,加强药品需求、采购、供应的计划性,有利于加快药品资金周转速度。药品销售收入和药品资金的平均占用额具有一定的因果关系,增加药品销售收入和降低药品资金的平均占用额,都可以加速药品资金的周转次数。药品销售收入、药品资金平均占用额、药品资金周转次数三者的关系如下:
Hospital drug inventory funds account for about 1/3 of the total hospital liquidity, and drug sales, accounting for more than half of total hospital revenue. A hospital a year of drug sales, ranging from a few hundred thousand dollars, as many as a few million or tens of millions. Therefore, in the economic activities of the hospital sales of pharmaceutical products have a pivotal position. For the management of hospital medicines, the management methods of “amount management, quantity statistics, actual consumption and actual sales” shall be adopted to strengthen the planning of drug demand, procurement and supply, which will help speed up the turnover of drug funds. The average occupancy of drug sales income and drug funds have a certain causal relationship. Increasing the sales revenue of drugs and reducing the average occupancy of drug funds can speed up the turnover of drug funds. The relationship between the sales revenue of pharmaceutical products, the average occupancy of pharmaceutical products and the turnover of pharmaceutical products is as follows: