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为了使自制药品产生合理的经济效益,对物价部门有清楚交代,必需剖其成本构成,进行准确的成本核算并确定单价,构成成本的项目主要有如下诸条。1 原、辅料,包装材料用量按处方用量及应包装数量计算。按其应用量加3％损耗,其单价按物价上涨指数预期提升。2 水、电、汽及其它能源费用按实际消耗量计算最准确,但在医院制剂中很难计算出每一品种所消耗量,只能按其平均消耗量计算:某一品种每分装量
In order to make self-made drugs have a reasonable economic efficiency, the price department have clearly explained that it is necessary to cut its cost structure, accurate cost accounting and to determine the unit price, the cost of the project are as follows. 1 original, accessories, packaging materials dosage according to the amount of prescriptions and the number of packaging should be calculated. According to the amount of its application plus 3% loss, the unit price by the price increase index is expected to increase. 2 Water, electricity, steam and other energy costs are most accurately calculated on the basis of actual consumption. However, it is very difficult to calculate the consumption of each variety in hospital preparations and can only be calculated on the basis of average consumption: