Understanding Indirect Costs in Clinical Laboratory Tests
Author Information
Author(s): F. R. Hindriks, A. Bosman, P. F. Rademaker
Primary Institution: University Hospital Groningen
Hypothesis
How should the AZG 1-2-3 cost structure model be adjusted to allocate relevant indirect costs according to activities?
Conclusion
The study concludes that indirect costs significantly impact the cost price calculation of clinical laboratory tests and should be allocated more accurately.
Supporting Evidence
- Indirect costs comprise at least 40% of the total costs in the laboratory.
- The AZG 1-2-3 cost structure model helps in better allocation of indirect costs.
- Different methods of cost allocation can lead to significantly different results.
Takeaway
This study looks at how hospitals can better understand and manage the hidden costs of lab tests, which are not directly linked to the tests themselves.
Methodology
The study uses the AZG 1-2-3 cost structure model to analyze and allocate indirect costs in clinical laboratory settings.
Limitations
The study does not provide specific numerical data on the effectiveness of the cost allocation methods used.
Want to read the original?
Access the complete publication on the publisher's website