[Observations on the cost effectiveness of various methods of electrolyte determination]

New analytical methods have to be considered also with respect to their economic efficiency. Here we present the application of an economic analysis based on the rules of applied economics in our institute for clinical chemistry and laboratory medicine. We started with an analysis of laboratory structure and economic efficiency in 1988, which since then has been followed by a continuously performed laboratory controlling system. The results of unit costing show the different cost groups, which add up to the cost of a single electrolyte determination. Regarding the transferability of our data to other laboratories, one has to consider that the main cost groups besides personnel cost are the apportionment of the overhead cost and the depreciation cost; both may vary markedly between each laboratory. Variable cost (reagents and consumables) differ widely from flame photometry to enzymatic electrolyte determination, but they amount only to 3-15% of the total cost.