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Cost accounting applied to the clinical laboratory
1Clinical Pathology Laboratories, Medical College of Georgia, Augusta 30912-3620, USA.
Objective:
To review cost accounting procedures and the applications for the clinical laboratory.
Data Sources:
Laboratory management textbooks, journal articles, and symposium speakers; NCCLS Guidelines; and personal experiences.
Data Synthesis:
Costs in the laboratory fall into several categories: direct, indirect, fixed, and variable. In calculating costs of various tests, all costs must be estimated and included; when prices or wages change, the impact on total costs can then be assessed quickly and accurately. Computer software is available to help with collection and manipulation of data.
Conclusion:
Being able to determine the cost of a laboratory procedure is important in the economic climate of today. A formet for collecting cost components is given and its use discussed.