Cost analysis of clinical chemistry examinations at government run tertiary care center

Abstract

Objectives: The objectives of the study are to collect data related to expenditure on various items and services used for various examinations and estimate cost per examination. Material and Method : In present study, cost per test is calculated for seven parameters i.e glucose, alanine transaminase, direct bilirubin, total bilirubin, creatinine, urea and total protein . It is a retrospective study , in which all data for consummables are taken from invoices and purchase registers and information regarding salary of the staff is collected from clerical department. All data are then classified in to variable and fixed costs. Total cost per test is calculated for each test by summing up it's variable and fixed costs. Result and Discussion :

1. On an average, an examination at laboratory under study costs 5 to 8 rupees per test.
2. On comparing the cost by replacing regular staff by contractual staff it is found that there is no significant change in the cost .
3. Use of automated analyzers is costing 36% of that done by semi automated analyzers.
4. There is approximately Rs 30000 saving in cost due to in house reagent, a marginal benefit to the laboratory management. Conclusion : Purchase of good quality automated analyzers results in significant decrease in cost of examinations. Electricity, AC, buildings and staff are major contribution to cost of examination and management must pay attention to them to improve cost-effectiveness of the laboratory.