Indonesian Journal of Clinical Pathology and Medical Laboratory
ISSN 0854-4263
Vol. 16 / No. 1 / Published : 2009-11
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Original Article :
Laboratory costing per test based on jaros ml method
Author :
- Maria I. Diah P*1
- Tahono*2
- Laboratorium Patologi Klinik FK UNS/RSUD dr. Moewardi Surakarta. Telp. 0271-634634
- Laboratorium Patologi Klinik FK UNS/RSUD dr. Moewardi Surakarta. Telp. 0271-634634
Abstract :
A hospital as an institution of public health assistance expected to extend comprehensive service and complex appropriate around public demand, capable of sophisticated laboratory examination with achievable cost. To be successful in the financial management of the laboratory, we must be able to identify and categorize costs, understand the relationship between revenue and reimbursement, become familiar with the budget process and use financial ratios and information to make sound decisions. Cost per test laboratory examinations are needed to determine the real costs, cost information, and to appraise examination efficiency and budget. Laboratory costing per test based on Jaros ML method demonstrates various ways to determine the cost of a test and how to establish its charge. The greater the demand laboratory tests per month, the lower the cost per reportable result (CPRR) and the greater the efficiency of laboratory test.
Keyword :
Cost per test, laboratory, jaros ML,
References :
Travers,(1997) Clinical laboratory management Baltimore : Williams and Wilkins
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