立足于实践经验,结合目前我国采供血机构成本核算存在的问题,从核算基础工作、考评制度、成本核算方法、成本支出控制、信息系统建设等方面入手,探究优化采供血机构成本核算的主要方法,旨在为相关领域研究提供一定思路。 Based on the practical experience, combined with the current problems in the cost accounting of blood supply and blood supply agencies in our country, this paper explores the main methods to optimize the cost accounting of blood collection and delivery agencies from the aspects of basic accounting work, evaluation system, cost accounting method, cost control and information system construction , Aims to provide some ideas for the study of related fields.