Application Study Of Activity Cost Management In Jinan Blood Station

The blood bank is collected and provide blood for clinical use,it is public organization but not for profit purpose,its personnel salaries appropriated by the financial and operating funds by charging fees to raise blood supply to the clinical use of blood institution.Along with the materials prices of blood service required are continuing to rise,the cost of blood supplies is also rising,but the country lower blood supply costs again and again,making the operating expenses of blood bank becomes increasingly difficult.This paper takes J blood bank as an example,use activity-based costing in its blood cost management,provides a method of cost management for its governor in order to alleviate the situation of tight funds and improve its benefits.This paper based on the theory of activity-based costing and blood cost management,analyzing the status of J blood bank,discussing the feasibility of using activity-based costing.After that taking J blood bank's main blood products--leukocyte depleted blood as an example,application activity-based costing designing the cost accounting and control: combined with the process of collected and provide,confirming the content of cost;recalculate the cost of blood;according to the calculation result of the cost of blood by ABC,analyzed each activity center and put forward the cost control scheme.Finally,put forward security measures based on ABC in J blood bank cost management.Use ABC in J blood bank's cost management,is conducive to the governor of J blood bank analyzing and controlling of the cost of blood,which can effectively reduce blood collection costs of it,improve its efficiency,promote the development of voluntary blood donation in our country.