COST ANALYSIS OF ANATOMICAL PATHOLOGY LABORATORY

Abstract

This study is a retrospective analysis of cost and unit cost in private and public anatomical pathology laboratory using direct cost allocation. Unit cost of pathology tests of private laboratory was compared to the company's price and the comptroller general’s department (CGD)’s price. Unit cost of public laboratory was compared to the CGD's price lists. Sensitivity analysis and Break-Even analysis were also performed. The results of the study showed the total direct cost in private and public pathology laboratory were 131 and 12 million bahts, the material costs were 63 and 2 million bahts, the labor costs were 65 and 7 million bahts and the capital costs were 2.5 and 2.3 million bahts, respectively. The highest cost 9,983.78 baht was HER2 Gene in private and the kidney with direct immunofluorescence 845.39 baht was the highest cost of public laboratory. The lowest cost was Pap smear 217 baht in private and 106.76 baht in public. The profit of the tests in private laboratory were positive when compare to the company's price except for C4d and special stains. The profit of the tests in public laboratory comparing with the CGD's prices were negative for small, medium and large biopsy. In conclusion, cost analysis is useful to private and public side and laboratory medicine like anatomical pathology should perform their own cost analysis in order to manage and improve the quality and efficiency of laboratory tests and cost reduction. The direct cost allocation method is suitable for private while for public laboratory should consider the other cost allocation methods. The CGD’s price listed needs to be revised in order to reflect the real cost of pathology examination.