Cost Analysis of Laboratory Tests: A Study of the Central Laboratory of King Chulalongkorn Memorial Hospital
Navapun Charuruks MD*, Seangtipa Chamnanpai BSc**, Tada Seublinvog MD***
Affiliation : * Department of Laboratory Medicine, Faculty of Medicine, Chulalongkorn University ** Department of Laboratory Medicine, King Chulalongkorn Memorial Hospital,Thai Red Cross *** Department of Biochemistry, Faculty of Medicine, Chulalongkorn University
Objectives : To present cost analysis on laboratory management of laboratory tests provided by the Central
Laboratory of King Chulalongkorn Memorial Hospital (KCMH).
Materials and Methods : The expenditure and income of thelaboratory were studied using a descriptive
design.
Results : The Central Laboratory provided routine hematology, urinalysis, and chemistry tests, and performed
2,157,275 tests in year 2002. The expenditure of the Central Laboratory was 32,094,960.24 baht, while the
income was 97,393,244.40 baht. The average calculated profitability ratio for all parameters was 3.03.
Conclusion : The authors concluded that the Central Laboratory is a good Revenue Producing Cost Center
(RPCC) for the hospital. To improve the laboratory efficiency, the data needed for laboratory management
should be easily available to the laboratory manager. In addition, the authors strongly suggest that the
organization structure and the data management system of the hospital and the faculty should be simplified
for future management. In addition, all laboratories should perform their own cost analysis.
Keywords : Cost analysis, Central laboratory, Laboratory efficiency
