The significance of indirect costs—applicationto clinical laboratory test economics using computer facilities

[摘要] The significance of indirect costs in the cost price calculation ofclinical chemistry laboratory tests by way of the production centresmethod has been investigated. A cost structure model based on the ‘production centres’ method, the Academisch Ziekenhuis Groningen(AZG) 1-2-3 model, is used for the calculation of cost and costprices as an add-in tool to the spreadsheet program Lotus 1-2-3.The system specifications of the AZG 1-2-3 cost structure modelhave been extended with facilities to impute all relevant indirectcosts to cost centres by aid of allocation rules, which can be chosenfreely. The inference is made that as indirect costs play a moreimportant part in decision-making processes concerning planningand control, the specification of the relation to the cost centresshould be determined in a more detailed way. The AZG 1-2-3 coststructure model has therefore been extended in order to increase thesignificance as a management tool for laboratory management.

[学科分类] 分析化学