scholarly journals The significance of indirect costs—application to clinical laboratory test economics using computer facilities

1989 ◽  
Vol 11 (4) ◽  
pp. 174-178
Author(s):  
F. R. Hindriks ◽  
A. Bosman ◽  
P. F. Rademaker

The significance of indirect costs in the cost price calculation of clinical chemistry laboratory tests by way of the production centres method 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 cost prices as an add-in tool to the spreadsheet program Lotus 1-2-3. The system specifications of the AZG 1-2-3 cost structure model have been extended with facilities to impute all relevant indirect costs to cost centres by aid of allocation rules, which can be chosen freely. The inference is made that as indirect costs play a more important part in decision-making processes concerning planning and control, the specification of the relation to the cost centres should be determined in a more detailed way. The AZG 1-2-3 cost structure model has therefore been extended in order to increase the significance as a management tool for laboratory management.

1976 ◽  
Vol 22 (3) ◽  
pp. 346-349 ◽  
Author(s):  
E J Sampson ◽  
D D Derck ◽  
L M Demers

Abstract We evaluated the Abbott Bichromatic Analyzer-100 (ABA-100) for use in the routine clinical chemistry laboratory by examining 13 different determinations that can be performed on the instrument. Results with the Du Pont "aca" and Technicon continuous-flow systems were compared to the ABA-100 in terms of upper limits of linearity, inter-run coefficient of variation, and results for samples from patients. The upper limits of linearity for the methods on the ABA-100 exceeded all of those for the continuous-flow systems, except for urea nitrogen. Precision of the ABA-100 was as good as or better than that of the aca for all determinations, except for glucose in a normal control serum and creatine kinase and creatinine in an above-normal control serum.


1969 ◽  
Vol 15 (7) ◽  
pp. 600-610 ◽  
Author(s):  
George Westlake ◽  
Donald K McKay ◽  
Philip Surh ◽  
David Seligson

Abstract It is our belief that a general-purpose digital computer that receives and processes the electrical signal from an analytic instrument to its final step, and then processes the latter to produce a patient report, is an essential tool of the clinical laboratory. The present report concerns the development of a discrete-sample-handling analytic instrument that was designed to interface with a computer. A description is given of the entire system that includes the interface, multiplexing, sample identification, and operational characteristics of the instrument. Some advantages of discrete sample handling in analytic chemistry are accuracy, speed, ease of adaptation to computers, use of small amounts of sample, stepwise analysis of analytic method, and ease of trouble-shooting.


2005 ◽  
Vol 2005 (1) ◽  
pp. 8-25 ◽  
Author(s):  
Gary L. Horowitz ◽  
Zahur Zaman ◽  
Norbert J. C. Blanckaert ◽  
Daniel W. Chan ◽  
Jeffrey A. Dubois ◽  
...  

MODULARANALYTICS(Roche Diagnostics) (MODULARANALYTICS, Elecsys and Cobas Integra are trademarks of a member of the Roche Group) represents a new approach to automation for the clinical chemistry laboratory. It consists of a control unit, a core unit with a bidirectional multitrack rack transportation system, and three distinct kinds of analytical modules: an ISE module, a P800 module (44 photometric tests, throughput of up to 800 tests/h), and a D2400 module (16 photometric tests, throughput up to 2400 tests/h). MODULARANALYTICSallows customised configurations for various laboratory workloads. The performance and practicability of MODULARANALYTICSwere evaluated in an international multicentre study at 16 sites. Studies included precision, accuracy, analytical range, carry-over, and workflow assessment. More than 700 000 results were obtained during the course of the study. Median between-day CVs were typically less than 3% for clinical chemistries and less than 6% for homogeneous immunoassays. Median recoveries for nearly all standardised reference materials were within 5% of assigned values. Method comparisons versus current existing routine instrumentation were clinically acceptable in all cases. During the workflow studies, the work from three to four single workstations was transferred to MODULARANALYTICS, which offered over 100 possible methods, with reduction in sample splitting, handling errors, and turnaround time. Typical sample processing time on MODULARANALYTICSwas less than 30 minutes, an improvement from the current laboratory systems. By combining multiple analytic units in flexible ways, MODULARANALYTICSmet diverse laboratory needs and offered improvement in workflow over current laboratory situations. It increased overall efficiency while maintaining (or improving) quality.


Author(s):  
Pauline M Hall ◽  
J G H Cook ◽  
B J Gould

We have assessed an affinity chromatography technique, using commercially available materials, for the estimation of total glycosylated haemoglobin in the routine clinical chemistry laboratory. The method gives good discrimination between normals (7·31±0·92%) and diabetics (12·70±2·88%) and has excellent precision (CV 1·5-2·0%). Labile glycosylated haemoglobin is normally removed as it is so variable. There is no significant correlation between labile glycosylated haemoglobin and blood glucose. Immediate analysis of incubated haemolysates is preferable to storage of haemolysates or erythrocytes. The affinity gel can be reused about 16 times, but oxidation must be reduced by keeping the gel at 4°C in the dark when not in use. The cost of the gel is about 7p a test and 60 samples can be analysed in a working day. The method is not affected by the presence of up to 20% met-haemoglobin and should also give correct values for samples containing genetic variants of haemoglobin.


Author(s):  
P M G Broughton ◽  
T C Hogan

A method of costing clinical laboratory tests is described which avoids the assumptions and omissions of previous methods and overcomes the basic theoretical difficulty of allocating indirect (overhead) costs, which form the major component. The method develops the concept of a ‘cost per request” to cover indirect costs, which reflect the cost of providing laboratory facilities, and a ‘cost per test” to cover the direct analytical costs of the individual tests done. The direct cost per test was found to vary with the workload, which makes it difficult to predict the effect of changes in demand on expenditure. The Canadian Schedule of Unit Values was found to be an unreliable basis for calculating direct labour costs. Examples are given of the direct and indirect costs of consumables, labour, and capital, and their contribution to the total cost of clinical chemistry tests done either during or outside normal working hours. The total annual cost for each analyte may be a more useful indicator of expenditure than the cost per test.


1977 ◽  
Vol 23 (6) ◽  
pp. 929-937 ◽  
Author(s):  
K Levin

Abstract Different types of calorimeters are briefly reviewed, stressing those instruments likely to be of interest in the clinical chemistry laboratory. The unspecific nature of the measuring procedure is emphasized and various pitfalls likely to cause analytical errors are pointed out. Recent work is reviewed where calorimeters have been used as analytical tools for the determination of glucose, protein, enzymes, and other substances. The results generally compared favorably with those obtained by conventional analytical procedures. In recent reports the time per analysis has been brought down to 2 min, with sample volumes in the micro range. Valuable information on the coagulation process has been obtained by use of calorimetry. I also review studies showing that intact cellular elements such as human blood cells, bacteria, and spermatozoa can successfully be investigated with calorimetric techniques. In particular, studies on human blood cells stimulated with various agents appear to be able to give valuable diagnostic information. I believe that new designs of microcalorimeters have placed an easily handled tool at the disposal of the worker in a clinical laboratory and that use of this tool can contribute to the development of our discipline.


1977 ◽  
Vol 23 (4) ◽  
pp. 725-732 ◽  
Author(s):  
Henry E Sostman

Abstract I discuss the traceability of calibration of electronic ther-mometers to thermometric constants of nature or to the National Bureau of Standards, from a manufacturer's basic standards through the manufacturing process to the user's laboratory. Useful electrical temperature sensors, their advantages, and means for resolving their disadvantages are described. I summarize our development of a cell for realizing the melting phase equilibrium of pure gallium (at 29.770 °C) as a thermometer calibration fixed point, and enumerate its advantages in the routine calibration veri-fication of electrical thermometers in the clinical chemistry laboratory.


1973 ◽  
Vol 184 (1077) ◽  
pp. 473-476

Dr Mitchell has outlined for us the changes that have occurred in the clinical chemistry laboratory since the war. A 15 to 20% compound increase in work output has been achieved with very little increase in staff and space requirements. The cost per individual determination as Dr Neill has described, has been reduced to less than 1p. The speed of analysis has increased so that the most recent automated machines can carry out twenty determinations on 600 specimens an hour and despite this, the accuracy has been improved from a coefficient of variation of 5-10% to 1% or less. The assay procedures used by the large automated machines which have made this possible terminate with a measurement of light absorbance by a solution. The reason for this is that until recently there was no detector system as flexible as the photoelectric colorimeter. One instrument could be used to measure nearly anything and the cost of a variety of detectors avoided. Despite miniaturization and the use of ingenious chemical amplification systems which enable very small quantities of blood to be used, the limit is being reached where further improvement seems unlikely. If the present increase in substances determined routinely in blood continues, the quantities of blood required will become unacceptably large.


1977 ◽  
Vol 23 (4) ◽  
pp. 733-737 ◽  
Author(s):  
George N Bowers ◽  
Stanford R Inman

Abstract I discuss the traceability of calibration of electronic ther-mometers to thermometric constants of nature or to the National Bureau of Standards, from a manufacturer's basic standards through the manufacturing process to the user's laboratory. Useful electrical temperature sensors, their advantages, and means for resolving their disadvantages are described. I summarize our development of a cell for realizing the melting phase equilibrium of pure gallium (at 29.770 °C) as a thermometer calibration fixed point, and enumerate its advantages in the routine calibration veri-fication of electrical thermometers in the clinical chemistry laboratory.


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