为了解决医院临床医疗的需要和补充药材部门药材的供应不足,经批准医院可以设置制剂室,加工生产某些中西药制剂。医院制剂室虽然是一个独立的生产单位,需进行单独核算,但它隶属于医院,不在银行单独开户,一切现金收付和财务活动都通过医院财会部门统一办理。根据医院制剂室的这些特点,下面谈谈制剂室应如何进行独立的成本核算以及医院财会部门如何进行帐务处理的问题。 In order to solve the need of hospital clinical medicine and supplement the lack of supply of medicinal herbs, the approved hospitals can set up preparation rooms and process and produce certain traditional Chinese and western medicine preparations. Although it is an independent production unit, a hospital preparation room needs to be accounted for separately. However, it is affiliated to a hospital and does not open a separate account with a bank. All cash receipts and payments and financial activities are handled uniformly by the hospital accounting department. According to these characteristics of the hospital preparation room, the following talk about how the preparation room should be independent of cost accounting and hospital accounting department how to carry out accounting issues.