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Related Experiment Videos

Microcomputer software to facilitate costing in pathology laboratories.

J A Stilwell1, F P Woodford

  • 1Institute for Management Research and Development, University of Warwick, Coventry.

Journal of Clinical Pathology
|August 1, 1987
PubMed
Summary
This summary is machine-generated.

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This software helps laboratory managers calculate the total cost of laboratory tests and their components over a year. It aids in understanding direct, allocated, and indirect expenses for better financial management.

Area of Science:

  • Laboratory Management
  • Health Economics
  • Computational Biology

Background:

  • Accurate cost calculation is crucial for laboratory financial management.
  • Clinical laboratories face challenges in allocating indirect costs effectively.
  • Previous methods for cost analysis may not be comprehensive or user-friendly.

Purpose of the Study:

  • To introduce a software program for detailed laboratory cost analysis.
  • To enable calculation of costs per test, including direct, allocated, and indirect expenses.
  • To provide tools for estimating staff time allocation and total annual expenditure per test.

Main Methods:

  • Development of a software program for laboratory cost calculation.
  • Inclusion of direct labor, consumables, maintenance, depreciation, and overhead costs.

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  • Methodology for allocating intermediate and indirect costs, including senior staff time.

    • Main Results:

    • The software calculates the cost of each laboratory test and its components over a 12-month period.
    • It determines total annual expenditure for each test type.
    • The program addresses challenges in apportioning indirect costs and estimating staff time.

    Conclusions:

    • The described software offers a comprehensive solution for laboratory cost management.
    • It provides valuable insights into financial aspects of laboratory operations.
    • The program can assist in optimizing resource allocation and financial planning within clinical laboratories.