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要正确转销药品成本,必须正确计算药品销售额、药品综合加成率或药品综合差价率,药品进销差价额,转销药品成本。计算方法分述如下: 1.药品综合加成率的计算方法 药品综合加成率是指药品进销差价余额与药房药品余额减去药品进销差价余额后之比,其公式为: 注:余额指上月账面余额+本月增加额之和,下同。
To correctly transfer the cost of drugs, it is necessary to correctly calculate the sales volume of drugs, the comprehensive rate of drug addition or the overall price difference of drugs, the difference between the amount of drugs purchased and sold, and the cost of drugs. The calculation methods are described as follows: 1. Calculation method for the drug’s comprehensive addition rate The drug’s comprehensive addition rate refers to the ratio of the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the difference between the price difference and the pharmacy drug balance. The book balance in the previous month + the sum of the increase in this month, the same as below.