The Activity-based Costing In The Application Research Of MM Blood Center

Since the "Blood Donation Law" was promulgated in 1998, China began to gradually enter the blood industry benign development model, major blood center and blood centers are trying to find a good mechanism for blood work, how to reduce costs, strengthen internal cost control also become a top priority. Up to now, most domestic Blood Center blood costing rather vague, there have been many cases cost allocation unreasonable. These problems not only increases the waste of resources, while preventing the health sector and the financial sector to develop higher-level pricing, and financial assistance. Therefore, as a public institution of blood centers and blood centers in the country because of the provision of medical units to provide blood under standardized charges premise, should strengthen the management on how to control and reduce costs.Currently, the traditional cost accounting method ignores the Blood Center of the allocation of indirect costs, resulting in cost accounting vague, not more directly and objectively reflect the actual composition of the cost of blood. With the continuous development of science and technology, the development of increasingly sophisticated activity-based costing costing the blood industry has brought new opportunities. Activity-Based Costing founded since 1952, its application is gradually from manufacturing, retail, financial industry slowly over to the medical and health units. Since the implementation of the use of activity-based costing, it overcomes many of the disadvantages of traditional costing methods, greatly improving the company’s internal cost management, which makes cost accounting into a new situation. Activity-Based Costing core idea is to target accounts transferred from common products to a new concept- the job, these new breakthroughs and changes can be made cost accounting Blood Center blood in terms of objective truth and accuracy, greatly improving in the traditional method of cost calculation.This paper elaborates the theoretical development of activity-based costing to produce, research status and conceptual works. Then a comprehensive introduction to the composition and method of calculation of the blood center costs and lack of cost accounting and management in the current, in-depth analysis of the feasibility and necessity of the blood processing industry to introduce activity-based costing. Then, the paper industry, according to the blood treatment process, made applicable to the industry specific implementation procedures, including imputation of rational division of jobs and job centers and job centers cost; the cost drivers and cost drivers defined standards effective distribution rate calculations. Through the case of Activity Based Costing Blood Center in MM application research, and build a costing system applicable to the whole blood processing industry overall system. Then, the author will cost traditional costing and activity-based costing method of accounting differences were analyzed, obtained through the analysis of the cost of operating cost method of accounting under more realistic cost information, to verify the superiority of the activity-based costing. Finally, the article also pointed out some problems when coming Costing in the blood processing industry as well as the specific application note for further study content.