Cost Accounting in the EDP-Supported Chemical Laboratory
Author Information
Author(s): H. J. Gibitz
Primary Institution: Chemical Central Laboratory, Landeskrankenanstalten, Salzburg, Austria
Hypothesis
How can cost accounting improve efficiency in a chemical laboratory?
Conclusion
The cost-accounting system effectively tracks and allocates laboratory costs, providing valuable insights for management.
Supporting Evidence
- Personnel costs account for 58% of total hospital costs.
- The central laboratory is responsible for 2.91% of the hospital's total costs.
- Cost per test in the autoanalyser laboratory decreased significantly due to on-line data processing.
- The total costs of the central laboratory rose by 16.1% from 1979 to 1981.
Takeaway
This study shows how hospitals can keep track of their spending in labs to save money and improve services.
Methodology
Cost accounting analysis was performed on various cost types, centers, and bearers of costs in a hospital laboratory.
Limitations
The exact costs of each test could not be determined due to the high number of different tests.
Participant Demographics
The study involved a teaching hospital with 1600 beds and an affiliated hospital for the mentally ill.
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