存货是流动资产的主要组成部分,规范存货核算对提高会计信息质量,有着非常重要的作用。医院属于事业单位,在医院的存货管理中,药品的核算是存货核算的关键,从原理上说存货核算非常简单,但在实际工作中,经常出现这样或那样的错误。从药品核算的历史来看,先是采用实际成本法,然后采用计划成本法,现在大多采用零售价法。 Inventory is the main component of current assets, standard inventory accounting to improve the quality of accounting information, has a very important role. The hospital is a public institution. In the hospital’s inventory management, the accounting of medicines is the key to inventory accounting. In principle, inventory accounting is very simple. However, in actual work, one or more mistakes often occur. From the history of drug accounting point of view, the first use of the actual cost method, and then use the planned cost method, and now most of the retail price method.