Cost accounting in the supported chemical laboratory
1983
Cost-Benefit Analysis in Clinical Laboratories
publication
Evidence: moderate
Author Information
Author(s): H. J. Gibitz
Primary Institution: Salzburg Landeskrankenstalten
Conclusion
Cost analysis is essential for laboratory management and helps in understanding the economic impact of laboratory tests.
Supporting Evidence
- The chemical central laboratory was divided into 10 cost centres, with costs calculated for each.
- The average cost of tests varied significantly across different laboratory sections.
- The study showed a 10.3% annual increase in costs for all tests in the central laboratory over three years.
Takeaway
This study talks about how to figure out the costs of running a lab and why it's important to know how much tests cost.
Methodology
The study involved calculating costs for different laboratory sections and comparing them to the number of tests performed.
Limitations
The study may not account for all variables affecting costs in different laboratory settings.
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