血站应开展以成本核算为基础的成本管理工作,通过成本核算促进血站在节约成本、配置资源、绩效分配等方面更加合理。由于没有统一的会计标准,以及血站自身的制约,存在着人员缺乏专业基础、成本控制意识薄弱、核算范围不明确等缺点。文章针对这些问题提出加强血站成本核算的对策建议。 Blood stations should carry out costing-based cost management, blood costs through cost accounting to promote blood stations in the allocation of resources, performance allocation and so more reasonable. Because there is no unified accounting standards, as well as the blood bank’s own constraints, there is a lack of professional staff, cost control awareness is weak, the scope of accounting uncertainty and other shortcomings. In view of these problems, the paper puts forward countermeasures and suggestions for strengthening blood bank costing.