American Journal of Clinical Pathology · 1978 · 19 citations · 0 references
PharmacyPathologyCost AccountingCost ManagementHealth Services ResearchCost AnalysisCost Data CollectionDirect Medical CostsHealth Care Expenditure AnalysisHealthcare Cost AnalysisIndirect CostsClinical Laboratory EvaluationDiagnostic Cost AnalysisDiagnostic Test CostsDirect Cost AnalysisIndirect Cost AnalysisLaboratory CostsMedical Cost AnalysisTesting Cost
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.