Wallace E L
Transfusion. 1991 May;31(4):293-5. doi: 10.1046/j.1537-2995.1991.31491213289.x.
At present, blood centers and transfusion services have limited alternatives for offsetting the ever-rising costs of health care inputs. In the face of current revenue constraints, cost reduction or cost containment through efficiency improvements or service reduction is the principal available means. Such methods ought to be pursued vigorously by blood bankers with the aid of well-designed costing and other physical measurements systems. Experience indicates, however, that blood bankers, in their attempts to reduce or contain costs, are likely to place undue reliance on cost accounting systems as the means of capturing sought-for benefits. Management must learn enough about methods of costing to judge directly the uses and limitations of the information produced. Such understanding begins with recognition that all costs and cost comparisons should be specific to the purpose for which they are developed. No costing procedure is capable of producing measures generally applicable to all management decisions. A measure relevant to a planning decision is unlikely to be appropriate for performance evaluation. Useful comparisons among sets of organizations of costs, or of measures of physical inputs and outputs, require assurance that the methods of measurement employed are the same and that the sets of organizations from which the measures are drawn are reasonably comparable.
目前，血液中心和输血服务机构在抵消医疗保健投入不断上涨的成本方面选择有限。面对当前的收入限制，通过提高效率或减少服务来降低成本或控制成本是主要的可行手段。血库工作人员应借助精心设计的成本核算和其他实物计量系统大力推行这些方法。然而，经验表明，血库工作人员在试图降低或控制成本时，可能会过度依赖成本会计系统作为获取预期效益的手段。管理层必须充分了解成本核算方法，以便直接判断所产生信息的用途和局限性。这种理解始于认识到所有成本和成本比较都应针对其制定目的具有特定性。没有一种成本核算程序能够产生普遍适用于所有管理决策的衡量标准。与规划决策相关的衡量标准不太可能适用于绩效评估。对不同组织的成本或实物投入与产出的衡量标准进行有用的比较，需要确保所采用的计量方法相同，并且所选取的用于衡量的组织群体具有合理的可比性。
