Blood product cost calculation method and device and storage medium

Abstract

The invention provides a blood product cost calculation method, equipment and a storage medium. The method comprises the following steps: acquiring each operation in a blood product component preparation process and unit operation time corresponding to each operation; calculating the unit operation cost of each item of operation based on each item of operation and the unit operation time corresponding to each item of operation in combination with the collected indirect cost and the estimated actual productivity; according to the method, the combined cost is separated by utilizing the combined product characteristics of the blood products, and based on the unit operation cost of each operation and the production steps of the blood products, the indirect cost is distributed to different blood products by combining the consumption operation conditions of different blood products, so that the cost of each blood product is obtained. The unit operation cost is calculated in combination with the indirect cost and the actual capacity, and a fine unit is provided for cost distribution. And the operation cost is accurately distributed according to product consumption and characteristics. Production complexity and diversity are considered, and accurate and practical cost calculation is ensured. The joint cost is distributed according to the standard, and the calculation precision is improved.

Description

Technical Field

[0001] The present invention relates to the technical field of preparation and supply of blood products, and in particular to a blood product cost calculation method, device and storage medium. Background Art

[0002] Cost calculation has always been a complex and important issue in the preparation and supply of blood products. Domestic blood collection and supply institutions have long failed to fully implement cost calculations, resulting in opaque blood product cost information and a lack of support for refined management. Recent survey data shows that blood centers nationwide rarely perform full cost calculations, let alone detailed calculations of the costs of preparing blood product components.

[0003] Domestic research on blood product cost calculation is relatively scarce. While a few studies have addressed cost calculation methods, most have not addressed component preparation or have not considered the component preparation production process, failing to truly reflect the cost consumption of blood products. This results in large errors and low accuracy in existing blood product cost calculation methods. Summary of the Invention

[0004] The present invention aims to at least solve the technical problem of low calculation accuracy of existing blood product cost calculation methods in the prior art, and particularly innovatively proposes a blood product cost calculation method, device and storage medium.

[0005] In order to achieve the above-mentioned object of the present invention, the present invention provides a method for calculating the cost of blood products, the method comprising:

[0006] Obtain each operation in the blood product component preparation process and the unit operation time corresponding to each operation;

[0007] Calculate the unit operating cost of each activity based on each activity and the unit operating time corresponding to each activity, combined with the collected indirect costs and the estimated actual production capacity;

[0008] The joint costs are separated by utilizing the co-product characteristics of blood products, and based on the unit operation cost of each operation and the production steps of blood products, combined with the situation of different blood product consumption operations, the indirect costs are allocated to different blood products to obtain the cost of each blood product.

[0009] As an optional embodiment of the present invention, optionally, calculating the unit operation cost of each operation includes:

[0010] Estimated actual production capacity, including actual labor production capacity and actual equipment production capacity;

[0011] Calculate the capacity cost rate based on the estimated actual capacity of equipment and labor;

[0012] The unit activity cost for each activity is calculated using the unit activity time and capacity cost rates.

[0013] As an optional embodiment of the present invention, optionally, the expression for calculating the unit operation cost is:

[0014] C d,i =T i,r ×R r +T i,s ×R s +T i,r ×R j

[0015]

[0016] Among them, C d,i represents the unit operating cost, T i,r Represents the labor time per unit operation, R r represents the labor capacity cost rate, T i,s Indicates the unit operating equipment time, R s Represents the equipment capacity cost rate, R j represents the indirect cost capacity cost rate, C r Represents the total labor cost, P r Indicates actual labor capacity, C s Represents the total depreciation of equipment, P s Indicates the actual production capacity of the equipment, C j Indicates indirect costs.

[0017] As an optional embodiment of the present invention, optionally, the actual production capacity of the equipment is estimated by calculating the actual working hours of the equipment per year or the total working hours provided by the equipment during its service life cycle.

[0018] As an optional embodiment of the present invention, optionally, the cost of obtaining each blood product includes:

[0019] Separate the joint costs by the characteristics of blood product co-products, and then allocate the costs to the corresponding blood products based on the different blood product production steps and the consumption of each product to obtain the indirect costs of each blood product;

[0020] For blood products with co-product characteristics, the joint costs are allocated to each co-product according to the co-product allocation standard at the separation point. On this basis, the indirect costs are allocated to the corresponding liquid products according to the consumption operations of different blood products.

[0021] As an optional embodiment of the present invention, optionally, the method further includes:

[0022] Compare and analyze the calculated cost data of each blood product with the preset cost standards to identify cost anomalies or overspending links;

[0023] Based on the identified cost anomalies or overspending, conduct cost driver analysis to identify the key factors affecting costs;

[0024] Develop cost optimization plans based on the results of cost driver analysis.

[0025] As an optional embodiment of the present invention, optionally, formulating the cost optimization plan includes:

[0026] If the cost driver analysis result shows that resource consumption is high, optimize resource allocation to reduce cost expenditure;

[0027] If the cost driver analysis results in a capacity mismatch, adjust the production plan or upgrade the equipment.

[0028] As an optional embodiment of the present invention, optionally, the method further includes regularly auditing the blood product cost calculation process.

[0029] In another aspect, the present invention further provides a computer device comprising:

[0030] processor;

[0031] a memory for storing processor-executable instructions;

[0032] Wherein, the processor is configured to implement the blood product cost calculation method when executing the executable instructions.

[0033] In another aspect, the present invention provides a computer-readable storage medium comprising:

[0034] a memory having a computer program stored thereon;

[0035] A processor is used to execute the program in the memory to implement the blood product cost calculation method.

[0036] Beneficial effects of the present invention: The present invention provides an accurate data basis for subsequent cost calculations by recording and analyzing in detail each operation and its corresponding unit operation time in the process of preparing blood product components. On this basis, the present invention combines the collected indirect costs and calculates the unit operation cost of each operation through the production capacity cost rate, providing a more refined calculation unit for cost allocation. Secondly, the present invention accurately allocates indirect costs to each blood product based on the conditions of different blood product consumption operations and the characteristics of co-products. This step fully considers the complexity and diversity of blood product production, ensuring the accuracy and practicality of cost calculation. In particular, for blood products with co-product characteristics, the present invention allocates the joint costs to each co-product at the separation point according to the co-product allocation standard, further improving the accuracy of cost calculation.

[0037] Additional aspects and advantages of the present invention will be set forth in part in the description which follows and, in part, will be obvious from the description which follows, or may be learned by practice of the present invention. BRIEF DESCRIPTION OF THE DRAWINGS

[0038] The above and / or additional aspects and advantages of the present invention will become apparent and readily understood from the following description of the embodiments with reference to the accompanying drawings, in which:

[0039] Figure 1 The present invention is a flow chart of a blood product cost calculation method.

[0040] Figure 2 It is a flow chart for preparing the blood product of the present invention.

[0041] Figure 3 It is a flow chart of the estimated time activity costing method of the present invention. DETAILED DESCRIPTION

[0042] The following describes embodiments of the present invention in detail. Examples of the embodiments are shown in the accompanying drawings, wherein the same or similar reference numerals throughout represent the same or similar elements or elements having the same or similar functions. The embodiments described below with reference to the accompanying drawings are exemplary and are intended only to explain the present invention and are not to be construed as limiting the present invention.

[0043] Example 1

[0044] S1. Obtain each operation in the blood product component preparation process and the unit operation time corresponding to each operation;

[0045] It should be noted that in step S1, the cost calculation is based on the acquisition of each operation in the blood product component preparation process. These operations include leukocyte removal, centrifugation, separation, pathogen removal, quick freezing, and labeling. The unit operation time corresponding to each operation is an important indicator of operational efficiency, reflecting the time cost required to complete the unit operation. Specifically, unit operation time can be obtained through field observations, expert interviews, or historical data analysis to ensure data accuracy and reliability.

[0046] S2. Calculate the unit operating cost of each operation based on each operation and the unit operating time corresponding to each operation, combined with the collected indirect costs and the estimated actual production capacity;

[0047] It should be noted that the aggregation of indirect costs and the estimation of actual production capacity in step S2 are key steps in cost calculation. Indirect costs include labor costs, equipment depreciation, and other indirect expenses directly related to the preparation of blood product components, such as equipment repair and maintenance, property management, and utilities. Actual production capacity is divided into actual labor capacity, actual equipment capacity, and actual indirect cost capacity, and each requires separate estimates. Actual labor capacity is calculated as the ratio of the estimated theoretical capacity to the actual production capacity: actual capacity = theoretical capacity × effective labor hour rate. Actual equipment capacity is calculated based on the actual annual operating hours of the equipment or the total operating hours provided by the equipment over its service life. Based on the aggregated indirect costs and actual production capacity, the capacity cost rate for labor, equipment, and other indirect costs is calculated separately. The unit operating time corresponding to each activity is multiplied by the corresponding capacity cost rate to obtain the corresponding unit operation cost. The production of different blood products requires a variety of different activities. By calculating the unit operation cost of each activity, this cost method can clearly understand the cost structure of each production link.

[0048] S3. Separate the joint costs by utilizing the co-product characteristics of blood products, and allocate the indirect costs to different blood products based on the unit operation cost of each operation and the production steps of blood products, combined with the consumption of different blood products, to obtain the cost of each blood product.

[0049] It should be noted that the cost allocation of different blood products in step S3 needs to take into account the actual production steps and co-product characteristics in the component preparation process. First, according to the blood component preparation production steps, the operating costs consumed by whole blood when it is prepared into suspended red blood cells and plasma are calculated. Secondly, suspended red blood cells and fresh plasma are co-products, both of which are separated and prepared by whole blood at the same time point. It is necessary to reasonably allocate the joint costs at the separation point according to their co-product characteristics. The allocation principle can be based on sales value, weight ratio or other reasonable and easy-to-operate standards. Secondly, after allocating the consumption cost of whole blood preparation to suspended red blood cells and plasma, on this basis, different blood products are calculated according to the continued production consumption operation situation, and the operating costs are added to other direct costs (such as raw material costs) to obtain the total cost of each blood product.

[0050] The blood product cost calculation method of this embodiment is based on the blood product component preparation process. By precisely measuring the time and indirect costs of each operation, it achieves accurate calculation of the costs of different blood products. This method not only considers the actual consumption of blood products during the component preparation process, but also fully considers the impact of co-product characteristics on cost allocation, thereby ensuring the accuracy and rationality of cost calculation. Furthermore, this method has the advantages of strong operability and adaptability, and can flexibly respond to various changes in the blood product component preparation process, providing strong support for blood stations to strengthen refined management and improve resource allocation efficiency.

[0051] As an optional embodiment of the present invention, optionally, calculating the unit operation cost of each operation includes:

[0052] Estimated actual production capacity, including actual labor production capacity and actual equipment production capacity;

[0053] It's important to note that calculating actual labor capacity requires considering employee efficiency and effective work hours, meaning the time employees actually devote to production. Equipment capacity is assessed based on equipment operating hours and maintenance status. Accurately estimating actual capacity ensures that unit cost calculations are more realistic, improving cost accuracy.

[0054] Calculate the capacity cost rate based on the estimated actual capacity of equipment and labor;

[0055] It's important to note that the capacity cost rate reflects the cost per unit of production capacity and is a key parameter in calculating unit operating costs. For labor, the capacity cost rate is calculated by dividing the aggregated labor cost by the actual labor capacity. For equipment, the capacity cost rate is calculated by dividing the aggregated equipment depreciation cost by the actual equipment capacity. The capacity cost rate for other indirect expenses is calculated by dividing the aggregated other indirect costs by the actual labor capacity. The capacity cost rate truly reflects the cost of product consumption.

[0056] The unit activity cost for each activity is calculated using the unit activity time and capacity cost rates.

[0057] It's important to note that the unit cost of each operation is calculated by multiplying the unit operation time by the capacity cost rate. This calculation not only considers the relationship between time and cost but also fully accounts for the impact of actual capacity, making the cost calculation more accurate and realistic. This method provides a clear understanding of the cost structure of each production link.

[0058] As an optional embodiment of the present invention, optionally, the expression for calculating the unit operation cost is:

[0059] C d,i =T i,r ×R r +T i,s ×R s +T i,r ×R j

[0060]

[0061] Among them, C d,i represents the unit operating cost, T i,r Represents the labor time per unit operation, R r represents the labor capacity cost rate, T i,s Indicates the unit operating equipment time, R s Represents the equipment capacity cost rate, R j represents the indirect cost capacity cost rate, C r Represents the total labor cost, P r Indicates actual labor capacity, C s Represents the total depreciation of equipment, P s Indicates the actual production capacity of the equipment, C j Indicates indirect costs.

[0062] It's important to note that the unit activity cost in the above expression specifically represents the unit activity cost of a single activity. This expression comprehensively considers the impact of labor, equipment, and indirect costs on unit activity cost. The labor time and equipment time per unit activity are multiplied by the corresponding labor capacity cost rate and equipment capacity cost rate, respectively, to determine the distribution of labor and equipment costs within a single activity. Furthermore, indirect costs are allocated to each activity according to a specific ratio, ensuring comprehensive and accurate cost calculations. This expression allows for the precise calculation of the unit activity cost for each activity.

[0063] As an optional embodiment of the present invention, optionally, the actual production capacity of the equipment is estimated by calculating the actual working hours of the equipment per year or the total working hours provided by the equipment during its service life cycle.

[0064] It should be noted that when calculating based on the actual annual operating hours of the equipment, detailed records of the equipment's operation logs, including startup time, downtime, and maintenance time, are required to ensure the authenticity and integrity of the data. When calculating based on the total operating hours provided by the equipment over its service life, factors such as the equipment's maintenance cycle and expected service life must be considered to reasonably predict the equipment's actual production capacity over the future. Both methods have their advantages and disadvantages, and the specific choice should be weighed based on the actual situation of the blood station and the needs of cost calculation. Actual manual production capacity is calculated by taking the ratio of estimated to theoretical production capacity, which is based on a comprehensive consideration of factors such as the employee's work status, skill level, and working conditions. During the estimation process, the employee's actual work efficiency and effective working hours rate must be fully considered to ensure that the estimated actual manual production capacity is closer to reality and provide more accurate data support for cost calculations.

[0065] As an optional embodiment of the present invention, optionally, the cost of obtaining each blood product includes:

[0066] Separate the joint costs by the characteristics of blood product co-products, and then allocate the costs to the corresponding blood products based on the different blood product production steps and the consumption of each product to obtain the indirect costs of each blood product;

[0067] It's important to note that during the allocation process, special attention must be paid to the production sequence and operational consumption of each blood product to ensure accurate and reasonable cost allocation. For blood products whose production processes involve multiple operational steps, the unit cost of each operation must be allocated to the corresponding blood product individually according to the principles of activity-based costing. Furthermore, the interplay and constraints between products must be considered to ensure fair and operational cost allocation. This step provides a clear understanding of the cost structure of each blood product.

[0068] For blood products with co-product characteristics, the joint costs are allocated to each co-product according to the co-product allocation standard at the separation point. On this basis, the cost expenses are allocated to the corresponding blood products according to the production and consumption operations of different blood products.

[0069] It should be noted that for blood products with co-product characteristics, cost allocation at the point of separation must adhere to certain allocation criteria. These criteria can be based on the blood product's sales value, weight ratio, component content, or other reasonable and easily manageable factors. By comprehensively considering these factors, it is possible to ensure that joint costs are reasonably allocated among the co-products, thereby more accurately reflecting the cost structure of each blood product. Furthermore, the allocation process must ensure fairness and transparency to ensure the accuracy and credibility of cost calculations. Implementing this step can further improve the accuracy and practicality of cost calculations.

[0070] As an optional embodiment of the present invention, optionally, the method further includes:

[0071] Compare and analyze the calculated cost data of each blood product with the preset cost standards to identify cost anomalies or overspending links;

[0072] It's important to note that by comparing actual costs with pre-set cost standards, cost anomalies or overruns in the production process can be promptly identified. This helps managers quickly identify problems and take appropriate measures to improve them. For example, if costs in a particular process are found to exceed expectations, managers can conduct in-depth analysis of the production process, operational efficiency, and cost drivers involved in that process to identify effective ways to reduce costs. This step also provides strong data support for blood stations' budgeting and cost control, ensuring that they minimize costs while ensuring product quality. The pre-set cost standard can be input production capacity, which is reasonably set based on the blood station's historical data, industry standards, or policy requirements. Pre-set cost standards are both operational and measurable.

[0073] Based on the identified cost anomalies or overspending, conduct cost driver analysis to identify the key factors affecting costs;

[0074] It's important to note that cost driver analysis is a crucial step in thoroughly investigating the causes of cost anomalies or overruns. By carefully analyzing the cost structure and influencing factors of each operational link, we can identify the key drivers of these anomalies or overruns. These factors include inefficient operations, wasted resources, aging equipment, and inefficient processes. This in-depth analysis of these factors can provide managers with targeted improvement recommendations, helping blood stations optimize production processes, improve efficiency, and reduce costs.

[0075] Develop cost optimization plans based on the results of cost driver analysis.

[0076] It should be noted that developing specific cost optimization plans based on identified cost anomalies or overruns and key factors influencing costs is a key step in reducing the cost of blood products. Cost optimization plans should comprehensively consider multiple aspects, including production processes, operational efficiency, equipment conditions, and process levels, and propose practical and feasible improvement measures. For example, cost overruns caused by low operational efficiency can be addressed by optimizing operational processes, improving employee skills, and introducing advanced production equipment. Cost anomalies caused by resource waste can be reduced by strengthening material management, improving resource utilization, and promoting energy conservation and emission reduction. Cost issues caused by aging equipment or unreasonable processes can be addressed by updating equipment, improving processes, and introducing new technologies. By implementing cost optimization plans, not only can the cost of blood products be effectively reduced, but the production efficiency and product quality of blood stations can also be improved.

[0077] As an optional embodiment of the present invention, optionally, formulating the cost optimization plan includes:

[0078] If the cost driver analysis result shows that resource consumption is high, optimize resource allocation to reduce cost expenditure;

[0079] It's important to note that when cost driver analysis reveals excessive resource consumption, managers should delve deeper into the specific aspects and causes of resource consumption and implement appropriate optimization measures. For example, excessive material consumption can be reduced by improving production processes and increasing material utilization. High energy consumption can be reduced by implementing energy-saving equipment, optimizing energy management systems, and strengthening energy usage monitoring. Optimizing resource allocation not only reduces unnecessary costs but also improves resource efficiency, achieving both socioeconomic and environmental benefits.

[0080] If the cost driver analysis result shows that the operation efficiency is low, then optimize the operation process to improve the operation efficiency;

[0081] Inefficient operations are a key factor contributing to cost overruns. To improve operational efficiency, managers need to comprehensively streamline and optimize existing processes. This includes streamlining operational procedures, reducing unnecessary steps, and optimizing work sequences. Efficiency can also be improved by introducing advanced production equipment and technology, enhancing employee skills, and strengthening teamwork. By optimizing operational processes and improving efficiency, production costs can be significantly reduced and capacity utilization can be increased.

[0082] If the cost driver analysis results show that the equipment is outdated or the process is unreasonable, then update the equipment or improve the process to improve production efficiency and product quality;

[0083] Aging equipment and inefficient processes are common causes of cost overruns and overspending. To improve production efficiency and product quality, managers need to promptly update equipment or improve processes based on actual conditions. This includes introducing advanced production equipment and technologies, optimizing production processes, and strengthening equipment maintenance and upkeep. Updating equipment or improving processes not only improves production efficiency and product quality, but also reduces production costs, enhancing the market competitiveness of blood banks.

[0084] As an optional embodiment of the present invention, optionally, the method further includes regularly auditing the blood product cost calculation process.

[0085] It's important to note that regular audits of the blood product costing process are an important means of ensuring costing accuracy and compliance. Regular audits can promptly identify problems and deficiencies in the costing process and enable appropriate measures to be implemented for improvement. Audits should cover all aspects of costing, including data collection, cost calculation, cost allocation, and cost analysis, ensuring that each step complies with relevant accounting standards and regulatory requirements. Audit results should also be promptly provided to relevant departments and personnel to ensure they understand the actual costing situation and make informed decisions and adjustments. Regular audits can continuously improve the accuracy and reliability of costing.

[0086] There are many types of blood products produced in the process of making blood products and the production process is complicated.

[0087] Specifically, the technical operation steps of a blood station include: donor health check, blood collection, blood component preparation, blood testing, blood storage, distribution and transportation, and quality control. Component preparation is the primary production step for blood collection and supply institutions and the most complex to calculate costs. After whole blood is collected, the component preparation stage separates and prepares blood products into more than 10 varieties and 40 specifications, including (leukoreduced) suspended red blood cells (0.5U, 1U, 1.5U, 2U), washed red blood cells (1U, 1.5U, 2U), plasma (fresh or regular) (50ml, 100ml, 150ml, 200ml), and cryoprecipitated coagulation factors (1U, 1.5U, 2U). Furthermore, the component preparation production process requires strict process management and high quality standards, resulting in a significant proportion of indirect costs. Different blood products have different production processes and procedures, requiring different equipment and labor costs. In practice, the production of different blood products is carried out in a cross-cutting manner.

[0088] like Figure 2As shown, first, during the component preparation phase, each blood product has a clear production sequence and process. The first step in component preparation is to convert whole blood into suspended red blood cells and fresh plasma. All other blood products are prepared from these suspended red blood cells and fresh plasma. Second, suspended red blood cells and fresh plasma are produced simultaneously from whole blood through centrifugation and separation, making them co-products. Cryoprecipitated coagulation factors and standard frozen plasma are also co-products, produced from fresh plasma after rapid freezing, thawing, centrifugation, and separation.

[0089] Based on the characteristics of component preparation production, a cost calculation model for blood product component preparation is constructed by combining time-based activity-based costing and co-product costing. Time-based activity-based costing is suitable for industries with a wide range of operations, multiple products produced on the same production line, high quality requirements, and a high proportion of indirect costs. This method is highly relevant to the characteristics of blood product component preparation. While blood product component preparation has clearly defined production steps, the actual production process often involves the parallel preparation of multiple products. For example, while the equipment is centrifuging, workers can perform other processes simultaneously, rather than waiting for the machine to complete before proceeding to the next step. The labor and equipment consumed in the preparation process vary for different products, making time a suitable indicator of resource consumption and cost driver for calculating allocation criteria. Time-based activity-based costing is used to determine the activity costs consumed by different blood products. This is then combined with the characteristics of the activities consumed and co-products used in the production of these different blood products to allocate and aggregate product costs.

[0090] This embodiment is for accurately calculating the costs of different blood products in the component preparation process, providing a basis for blood stations to strengthen refined management and for policy departments to set prices.

[0091] This example transforms the business process into a cost process model. By integrating the blood product component production process, applying time-based activity-based costing (ABC) and co-product characteristics, a method for calculating blood product component production costs is developed. ABC calculates the consumption costs of blood products and, based on the blood product production process and co-product characteristics, allocates ABC costs to different blood products.

[0092] like Figure 3 As shown, time-based activity-based costing follows the principle that "activities consume resources, and products consume activities." Using time as the cost driver, it allocates resource costs to activities and then calculates product costs based on how much activity the product consumes. By using "time," resource costs are allocated to activities, and blood product costs are calculated based on the amount of activity consumed by each blood product.

[0093] Joint products refer to several products with varying use values produced simultaneously using the same materials in the same production process. The different varieties of these products are separated at some point in production. The costs prior to separation are considered joint costs, which can be allocated based on sales value. In component preparation, suspended red blood cells and fresh plasma are joint products, as are cryoprecipitated coagulation factors and standard ice slurry. The characteristics of these joint products must be considered when calculating their apportioned costs.

[0094] Specific calculation steps:

[0095] Step 1: Confirm the operation and estimate the unit operation time. Through multiple field observations and visits, the unit operation time was estimated, including the average labor time for each operation in producing a bag of blood and the average unit operation time for different blood product consumption equipment.

[0096] Step 2: Collect indirect costs consumed by operations, including labor costs, equipment depreciation, and other indirect costs (equipment repair, maintenance, property, water and electricity, etc.).

[0097] Step 3: Estimate actual production capacity. Actual production capacity refers to the effective time for manpower and equipment to complete a task. The actual production capacity of manpower is generally estimated as a proportion of the theoretical production capacity, that is, actual production capacity = theoretical production capacity × effective working hour rate. Theoretical production capacity refers to the production capacity of employees without any rest or other unexpected interruptions during their working hours. It is an ideal production capacity and is impossible to achieve. Through a questionnaire survey, the present invention estimates the effective working hour rate of manpower to be 83%, which means that 17% of the staff time is allowed to be used for breaks, entry and exit, training, meetings, etc. There are two ways to calculate the actual production capacity of equipment: one is based on the actual working hours of the equipment each year, and the other is based on the total working time provided by the equipment during its service life cycle.

[0098] Step 4: Calculate the capacity cost rate. Labor capacity cost rate = labor cost / actual labor capacity, equipment capacity cost rate = equipment depreciation cost / actual equipment capacity, other indirect cost capacity cost rate = other costs / actual labor capacity

[0099] Step 5: Calculate unit operating cost. Unit operating cost = ∑(unit operating time × corresponding capacity cost rate), where unit operating time can be labor or equipment time.

[0100] Step 6: Total cost = ∑(unit operation cost × operation volume)

[0101] Step 7: Based on the characteristics of the joint products, allocate the separation point costs, and allocate the operation costs to each blood product according to the production sequence of different blood products and the consumption operations of each product.

[0102] Advantages of this embodiment:

[0103] 1. Ability to accurately calculate the cost of different blood products during the component preparation process

[0104] First, using time-based activity-based costing (ABC) as a cost driver can address the varying production times and difficulties of different blood products, providing more accurate cost information. Second, by integrating the component preparation and production processes of blood products and considering the characteristics of co-products, this approach can truly reflect the cost trajectory of each product.

[0105] 2. Efficient and convenient operation

[0106] It is more efficient and convenient in operation. When the production process changes or new operations are added, there is no need to adjust the overall cost calculation system. It only needs to estimate the unit time of the new operations. It can adapt well to changes in the internal and external environment.

[0107] 3. It is conducive to managers to implement refined management

[0108] The estimated time activity costing method introduces the concept of production capacity, transforms the business process into a cost process model, and can use data to reflect the utilization of resources. Managers can improve resource allocation efficiency by optimizing and improving processes or reallocating resources or optimizing personnel, allocate more resources to value-added operations, better adapt to changes in internal and external environments, and help the high-quality development of blood collection and supply.

[0109] 4. Provide a favorable data basis for policy research departments to formulate blood prices.

[0110] The estimated time activity costing method helps to establish a standard cost model, thereby establishing a standard cost calculation system for blood collection and supply institutions. It can not only open up the channel for information comparison among blood stations across the country, but also provide a decision-making basis for policy research departments.

[0111] This example combines the production processes for different blood product components, using time as the cost driver and activity as the intermediary, to transform the production process into a cost process, accurately calculating the component production costs for different blood products. Key takeaway: By combining time-based activity-based costing with the blood product component production process and the characteristics of some blood product co-products, a practical and convenient cost calculation method is established.

[0112] Example 2

[0113] A computer device comprising:

[0114] processor;

[0115] a memory for storing processor-executable instructions;

[0116] Wherein, the processor is configured to implement a blood product cost calculation method in Example 1 when executing the executable instructions.

[0117] It should be noted that the computer device includes: a processor, a memory, and may further include one or more of a multimedia component, an input / output (I / O) interface, and a communication component.

[0118] The processor is used to control the overall operation of the computer device to complete all or part of the steps in the above-mentioned blood product cost calculation method.

[0119] The memory is used to store various types of data to support the operation of the computer device. Such data may include, for example, instructions for any application or method operating on the computer device, as well as application-related data. The memory can be implemented by any type of volatile or non-volatile storage device or a combination thereof, such as static random access memory (SRAM), electrically erasable programmable read-only memory (EEPROM), erasable programmable read-only memory (EPROM), programmable read-only memory (PROM), read-only memory (ROM), magnetic memory, flash memory, magnetic disk or optical disk.

[0120] The multimedia component may include a screen and an audio component, wherein the screen may be, for example, a touch screen, and the audio component is used to output and / or input audio signals; for example, the audio component may include a microphone for receiving external audio signals, and the received audio signals may be further stored in a memory or sent through a communication component; the audio component also includes at least one speaker for outputting audio signals.

[0121] The I / O interface provides an interface between the processor and other interface modules, such as a keyboard, a mouse, buttons, etc. These buttons can be virtual buttons or physical buttons.

[0122] The communication component is used for wired or wireless communication between the computer device and other devices; wireless communication, such as Wi-Fi, Bluetooth, Near Field Communication (NFC), 2G, 3G, 4G or 5G, or one or a combination of them, so the corresponding communication component may include: Wi-Fi module, Bluetooth module, NFC module, mobile phone communication module.

[0123] As a preferred solution of this embodiment, the computer device can be implemented by one or more application-specific integrated circuits (ASICs), digital signal processors (DSPs), digital signal processing devices (DSPDs), programmable logic devices (PLDs), field programmable gate arrays (FPGAs), controllers, microcontrollers, microprocessors or other electronic components to execute the above-mentioned blood product cost calculation method.

[0124] Example 3

[0125] A computer-readable storage medium comprising:

[0126] a memory having a computer program stored thereon;

[0127] A processor is used to execute the program in the memory to implement a blood product cost calculation method in Example 1.

[0128] It should be noted that the electronic device according to the embodiment of the present disclosure includes a processor and a memory for storing processor executable instructions, wherein the processor is configured to implement any of the aforementioned blood product cost calculation methods when executing the executable instructions.

[0129] It should be noted that the number of processors can be one or more. Furthermore, the electronic device in the embodiments of the present disclosure may also include an input device and an output device. The processor, memory, input device, and output device may be connected via a bus or other means, which are not specifically limited here.

[0130] Memory, as a computer-readable storage medium, can be used to store software programs, computer-executable programs, and various modules, such as the program or module corresponding to the blood product cost calculation method in the embodiments of the present disclosure. The processor executes the software programs or modules stored in the memory to perform various functional applications and data processing of the electronic device.

[0131] The input device can be used to receive input numbers or signals. The signals can be key signals related to user settings and function control of the device / terminal / server. The output device can include a display device such as a display screen.

[0132] While embodiments of the present invention have been shown and described, it will be appreciated by those skilled in the art that various changes, modifications, substitutions, and alterations may be made to the embodiments without departing from the principles and spirit of the invention, and that the scope of the invention is defined by the claims and their equivalents.

Claims

1. A blood product cost calculation method, characterized in that: The method comprises: Obtain each operation in the blood product component preparation process and the unit operation time corresponding to each operation; Calculate the unit operating cost of each activity based on each activity and the unit operating time corresponding to each activity, combined with the collected indirect costs and the estimated actual production capacity; The joint costs are separated by utilizing the co-product characteristics of blood products, and based on the unit operation cost of each operation and the production steps of blood products, combined with the situation of different blood product consumption operations, the indirect costs are allocated to different blood products to obtain the cost of each blood product.

2. The blood product cost calculation method according to claim 1, wherein: Calculating the unit activity cost for each activity involves: Estimated actual production capacity, including actual labor production capacity and actual equipment production capacity; Calculate the capacity cost rate based on the estimated actual capacity of equipment and labor; The unit activity cost for each activity is calculated using the unit activity time and capacity cost rates.

3. The blood product cost calculation method according to claim 1 or 2, characterized in that: The expression for calculating the unit activity cost is: C d,i =T i,r ×R r +T i,s ×R s +T i,r ×R j Among them, C d,i represents the unit operating cost, T i,r Represents the labor time per unit operation, R r represents the labor capacity cost rate, T i,s Indicates the unit operating equipment time, R s Represents the equipment capacity cost rate, R j represents the indirect cost capacity cost rate, C r Represents the total labor cost, P r Indicates actual labor capacity, C s Represents the total depreciation of equipment, P s Indicates the actual production capacity of the equipment, C j Indicates indirect costs.

4. The blood product cost calculation method according to claim 2, wherein: The actual production capacity of the equipment is estimated by calculating the actual working hours of the equipment each year or the total working hours provided by the equipment during its service life.

5. The blood product cost calculation method according to claim 1, wherein: The costs of obtaining each blood product include: Separate the joint costs by the characteristics of blood product co-products, and then allocate the costs to the corresponding blood products based on the different blood product production steps and the consumption of each product to obtain the indirect costs of each blood product; For blood products with co-product characteristics, the joint costs are allocated to each co-product according to the co-product allocation standard at the separation point. On this basis, the indirect costs are allocated to the corresponding liquid products according to the consumption operations of different blood products.

6. The blood product cost calculation method according to claim 1, wherein: The method further comprises: Compare and analyze the calculated cost data of each blood product with the preset cost standards to identify cost anomalies or overspending links; Based on the identified cost anomalies or overspending, conduct cost driver analysis to identify the key factors affecting costs; Develop cost optimization plans based on the results of cost driver analysis.

7. The blood product cost calculation method according to claim 6, wherein: Formulating the cost optimization plan includes: If the cost driver analysis result shows that resource consumption is high, optimize resource allocation to reduce cost expenditure; If the cost driver analysis results in a capacity mismatch, adjust the production plan or upgrade the equipment.

8. The blood product cost calculation method according to claim 1, wherein: The method also includes periodically auditing the blood product costing process.

9. A computer device, characterized in that: include: processor; a memory for storing processor-executable instructions; Wherein, the processor is configured to implement a blood product cost calculation method according to any one of claims 1 to 8 when executing the executable instructions.

10. A computer-readable storage medium, characterized in that include: a memory having a computer program stored thereon; A processor, configured to execute the program in the memory to implement a blood product cost calculation method according to any one of claims 1 to 8.

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