Abstract
This article aims to evaluate the changes in costs over time at a medium-sized Brazilian hospital laboratory through the use of financial and performance indicators. Retrospective and prospective data were collected from the laboratory information system (LIS) and hospital management system (HMS) and used as the basis for the indicators. During the analyzed period, there was a 37% growth in the number of tests produced. Staff numbers did not increase in the same proportion, and there was a 19% increase in general productivity. The average annual unit test cost in 2008 was 26% less than in the previous year. In light of the above, it is clear that cost and process management is essential for the stability and sustainability of the organization. The strengthening of participative management, the redesign of processes, and the appropriate use of information technology resources and quality tools play an important role in achieving satisfactory results.
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