An Approach to Cost Analysis of Clinical Laboratory Services
Open Access
- 1 May 1978
- journal article
- research article
- Published by Oxford University Press (OUP) in American Journal of Clinical Pathology
- Vol. 69 (5) , 525-536
- https://doi.org/10.1093/ajcp/69.5.525
Abstract
Krieg, Arthur F., Israel, Michael, Fink, Ronald, and Shearer, Lucille K.: An approach to cost analysis of clinical laboratory services. Am J Clin Pathol 69: 525–536, 1978. The authors have developed a system that provides information about costs related to specific laboratory tests. These costs are derived from: (1) labor and material actually used for specific tests; (2) allocation of costs for labor and material shared by several different tests; (3) allocation of supervisory and management costs. The “cost” of a specific procedure is a theoretical construct that is significantly affected by the method chosen for allocation. We know of no cost-analysis system generally accepted by all clinical laboratories. Since third-party payers may base future reimbursement on costs rather than charges, accurate systems for clinical laboratory cost analysis may have some practical value.Keywords
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