Abstract Abstract The increasing level of electronic data exchange in the health system and the correlated transmission of laboratory data between different institutions require a harmonization of the data languages. This aim is served by LOINC (Logical Observation Identifier Names and Codes), a system which has evolved for years. The defining axes and the code provide a valid method for the unambiguous identification of laboratory results and more. The existing and defined integration into data exchange standards such as HL7 and LDT highlights LOINC as a bridge between laboratories, medical practices, hospitals, or other facilities in the health system, especially regarding laboratory results. Pertaining to the recording of the performance of a laboratory, the methods are the most relevant data. In this regard, the existing options of the data transmission standards have to be used. In its present form, LOINC by itself is therefore not appropriate for economical analyses and controlling, i.e. cost and output accounting. In the light of the broad international implementation of LOINC and its established adoption in German facilities, LOINC turns out to be the most mature standard among the competing systems for clinical use.