Bartlett R C, Kohan T S, Rutz C
Am J Clin Pathol. 1979 Feb;71(2):194-200. doi: 10.1093/ajcp/71.2.194.
The accuracy of commercially prepackaged kits for microbial identification has become well established. Laboratory workers may encounter increasing demands for production of objective data to justify replacement of systems using individual biochemical tests in tubes. The authors present a system of cost analysis in which materials and labor costs are separately computed, and to which are added the effects of (1) fringe benefits, (2) decreased productivity resulting from administration, quality control, education and development, and (3) the additional expense of indirect costs that are allocated to laboratory procedures by accepted and standardized hospital accounting methods. Labor costs should be based on time-engineered studies conducted in individual laboratories. Alternatively, various published "unit values" may be used. The result may present several alternative differences in cost, depending on which unit values are accepted as applicable to the individual laboratory. Despite these uncertainties, the method of analysis provides a more objective means of justifying the cost of introduction of prepackaged kits where accuracy and speed of identification have already been proven to have advantages over biochemical tests in tubes.
商业预包装微生物鉴定试剂盒的准确性已得到充分证实。实验室工作人员可能会面临越来越大的压力，需要提供客观数据，以证明用单个试管生化试验系统替换现有系统的合理性。作者提出了一种成本分析系统，其中分别计算材料成本和劳动力成本，并加上以下各项的影响：（1）附加福利；（2）管理、质量控制、教育和培训导致的生产力下降；（3）按照公认的标准化医院会计方法分配到实验室程序的间接成本的额外费用。劳动力成本应基于各个实验室进行的时间工程研究。或者，也可以使用各种已发表的“单位价值”。根据哪些单位价值被认为适用于各个实验室，结果可能会呈现出几种不同的成本差异。尽管存在这些不确定性，但该分析方法提供了一种更客观的手段，用以证明在鉴定准确性和速度已被证明优于试管生化试验的情况下引入预包装试剂盒的成本合理性。
