Laboratory Test Cost Calculation
Calculate the cost per laboratory test based on reagents, labor, and overhead. Cost accounting logic and scientific basis.
Cost per test
33,33₺
The total of reagents, labor, and overhead is divided by the number of tests; device integration and automation can reduce unit costs.
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Scientific and theoretical basis
Laboratory test cost shows the average unit cost of a laboratory test and is used in pricing and efficiency analysis.
Formula and Logic
Cost Per Test = (Reagents + Labor + Overhead) / Number of Tests
All direct and indirect cost items are summed and divided by the number of tests in the period.
How is it interpreted?
Unit cost depends on the test menu, level of automation, and volume. High volume and laboratory device integration typically reduce unit costs.
Considerations
It is essential to comprehensively collect cost items and consider differences between tests (simple/advanced); the average value does not assume the same cost for each test.
Sık Sorulan Sorular
How is the laboratory test cost calculated?
The total of reagents, labor, and overhead is divided by the number of tests in the period.