Article: At last, a guide to cost accounting in the lab. (clinical laboratories)

A new NCCLS guideline is intended to give lab supervisors, managers, and directors a better grasp of day-to-day costs.

Some of the earliest known writing consisted of records carved on clay tablets. Keeping the books has progressed substantially beyond that ancient medium, of course. Nevertheless, clinical laboratory supervisors and managers need all the help they can get in working toward cost containment. They will be served by consulting a new proposed guideline published by the National Committee for Clinical Laboratory Standards: Document GP11-P, "Cost Accounting in the Clinical Laboratory."

GP11-P provides advice and worksheets to help ...

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