Abstract
The cost of building, installing, and maintaining a full hospital laboratory communication system is expensive. Using an outside accountant, our books were audited to determine the expenses in each of our major cost centers. These data are tabulated along with services provided. Although the initial expenditures are high, the actual cost per test for full service capability is somewhere between 13 and 17 cents. If viewed as a cost per patient day, the price ranges between 59 and 85 cents.
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