关键词: 作业成本法, 血液产品, 成本核算

Abstract: Blood stations, established as public welfare organizations, strictly adhere to the directives issued by health administrative authorities. These directives govern their activities, which include recruiting volunteer blood donors, collecting and processing blood, supplying blood for clinical applications, and providing operational guidance for the medical use of blood, all within a prescribed jurisdictional framework. Their financial sustainability is primarily reliant on government subsidies allocated through the national fiscal system, ensuring that their operations are not profit-driven. However, this operational model often leads to elevated costs, thereby imposing a considerable financial burden on the state. To address this challenge,it is imperative for blood stations to enhance their internal cost accounting mechanisms. A central aspect of this endeavor lies in applying activity-based costing (ABC) methodologies to the accounting and analysis of blood product costs. This paper, using the G Blood Center as a case study, attempts to explore the contextual background of ABC's application, examine the present state and identify the challenges in blood product cost accounting. By exploring the practical application of ABC in this context, it aims to provide managers with a comprehensive understanding of the cost incurrence process, enabling them to exercise more informed and effective control over cost management. This endeavor could optimize the operational efficiency and fiscal sustainability of blood stations.

Key words: Activity-Based Costing(ABC), Blood Products, Cost Accounting