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Updated: Apr 16, 2026

Creation and Maintenance of a Living Biobank - How We Do It
Published on: April 10, 2021
Implementation of a cost-accounting model in a biobank: practical implications
This study introduces a practical cost accounting tool for biobanks, essential for efficient resource management. It details methods for calculating production and distribution costs, aiding strategic decision-making.
Area of Science:
- Health Economics
- Biobanking Management
- Operations Research
Background:
- Increasing global economic pressure necessitates efficient resource management in all sectors, including non-profit institutions.
- Biobanks require robust cost information for effective operations and strategic planning.
- Empirical data on cost accounting implementation in biobanks is currently lacking.
Purpose of the Study:
- To present a step-by-step implementation of a cost-accounting tool for biobank production and distribution activities.
- To provide a comprehensive explanation of the calculation methods within the cost accounting model.
- To develop mathematical models for analyzing biobank production and request costs.
Main Methods:
- Development of a practical cost-accounting tool tailored for a real biobank.
- Implementation of mathematical models to analyze production costs.
- Creation of models to assess request costs, including order management and sample distribution.
Main Results:
- Successful step-by-step implementation of a cost-accounting tool in an active biobank.
- Generation of two distinct mathematical models for production and request cost analysis.
- Development of theoretical scenarios based on the implemented models.
Conclusions:
- The developed cost-accounting tool provides valuable insights for internal biobank management.
- Findings can inform strategic decisions at governmental policy levels for research and development.
- This empirical experience addresses the gap in published literature on biobank cost accounting.
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