Cost accounting applied to the clinical laboratory.
OBJECTIVE
To review cost accounting procedures and the applications for the clinical laboratory.


METHODS
Laboratory management textbooks, journal articles, and symposium speakers; NCCLS Guidelines; and personal experiences.


RESULTS
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.


CONCLUSIONS
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.
Rinker
G
G
Clinical Pathology Laboratories, Medical College of Georgia, Augusta 30912-3620, USA.
D000066:Accounting / Q000379:methods; D017048:Health Care Costs; D006801:Humans; D007753:Laboratories / Q000191:economics*; D015203:Reproducibility of Results; D012984:Software