目前,县、区卫生院除对中西药品有比较具体的核算方法外,对于纱布、药、棉、绷带、X光片等医疗材料的核算却仍然是一个薄弱环节.为了加强医疗材料的管理和核算,我们采取了以下方法:一、制定医疗材料消耗定额.首先根据各个科室上年消耗医疗材料的总值.除以该科室上年接待病员人次,求出各个科室接待病员每一人次耗用医疗材料金额(我们称为医疗材料耗用率).然后,按照各科室本年计划接待病员人次,得出各科室本年医疗材料耗用定额.各区卫生院根据这个方法算出来的定额,往往差异很大,还应由卫生主管部门会同财政部门,将不同单位相同科室的定额加以比较、分析,核定一个切实可行的定额下达执行.二、加强医疗材料的管理和核算.在定额制订后,根据定额制订采购计划,避免进货过多或不足.会计凭购进材料的发货票和验收入库单登记入帐.领用时,库房按定额 At present, counties and districts hospitals have more specific accounting methods for Chinese and Western medicines, accounting for the medical materials such as gauze, medicine, cotton, bandages and X-rays is still a weak link. In order to strengthen the management of medical materials and Accounting, we have taken the following methods: First, the development of medical material consumption quotas. First, based on the various departments last year, the total value of medical supplies consumed. Divided by the number of patient reception department last year, find out that each department received the patient each time consumption The amount of medical materials (we call the medical material consumption rate.) Then, according to the department plans to receive the patient’s number this year, draw the departments of medical supplies this year, the fixed consumption. District hospitals according to this method to calculate the quota, often There are great differences, but also by the health department in conjunction with the financial department, the same unit in different departments to compare the quota, analysis, verification of a practical fixed quota issued to enforce .In two, to strengthen the management of medical materials and accounting.After the formulation of the quota, According to the quota to draw up the purchase plan, avoids the purchase excessively or insufficiently. Press room Quota