Análisis y determinación de los costos de los exámenes de laboratorio de SINAILAB

Abstract

Nowadays, when the procedures and the times have to be faster, enterprises tend to automate and generalize the process for obtaining faster results. Through this process it is produced that the indirect costs of fabrication are more representatives than the other cost elements, direct labor and direct raw material. In this project, it is proposed to implement the ABC cost system in SINAILAB, in the areas: liquids and drogues, immunology, hormones, urology and coprology, clinical chemistry, hematology and coagulation, serology and tumoral markers, all of this taking the dates from June and July. Processing the dates, it can obtain the unitary costs of the exams in every area, and in this way offer tools for further business development. For the development of the project, it was used as information recollection method and dates, the direct observation, job time measurement, interviews with the technologist and managers of every area, as the same time with the administrative workers, who has relation with the productive activities. Also, it was realized the gathering of necessary information, as manual of functions and procedures of every area, working with the manager of everyone