Suver J D, Cooper J C
Graduate School of Business Administration, University of Colorado at Denver 80202-2219.
Am J Hosp Pharm. 1988 Jan;45(1):146-52.
An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.
本文为药房经理介绍了成本核算系统，定义了相关术语并给出了具体应用示例。成本核算系统用于确定、记录和报告提供服务过程中消耗的资源。有效的成本核算系统必须提供内部和外部报告所需的信息。在会计术语中，成本是为获取一项资产而放弃的价值。在确定业务量如何影响成本时，要计算固定成本和可变成本；其应用包括定价策略、成本确定和盈亏平衡分析。还讨论了直接成本与间接成本、机会成本、增量成本和沉没成本的概念。对于大多数药房部门服务，采用分步成本法，即对中间产出和同质单位进行核算；在确定提供产品或服务（如患者住院）的全部成本时，则采用分批成本法。制定工作绩效标准对于监控生产率和确定产品成本很有必要。在分配药房部门成本时，可以使用成本与收费比率；这种方法很方便，但微观成本核算（具体确定产品成本）更准确。药房经理可以使用成本核算系统来评估药房的策略、政策和服务，并改进预算和报告。
