Determining productivity and unit costs in a bacteriology laboratory.
This paper describes in detail the process of identification of the "products" of a department of clinical microbiology, the determination of resource requirements, the identification of total resource costs and the calculation of unit costs in order to identify the items which can be regarded as profitable in relation to the OHIP fee scale, as well as those services whose true cost is not met by that scale. The process permits an assessment of the overall profitability of the entire division and provides data for judging the probable gains from contracting out services.
D000066:Accounting / Q000379:methods*; D001432:Bacteriology; D003365:Costs and Cost Analysis / Q000379:methods; D004180:Direct Service Costs; D004526:Efficiency; D006761:Hospitals; D007753:Laboratories / Q000458:organization & administration*; D009864:Ontario