Objectives: To present cost analysis on laboratory management of laboratory tests provided by the Central
Laboratory of King Chulalongkorn Memorial Hospital (KCMH).
Material and Method: The expenditure and income of thelaboratory were studied using a descriptive design.
Results: The Central Laboratory provided routine hematology, urinalysis, and chemistry tests, and performed
2,157,275 tests in year 2002. The expenditure of the Central Laboratory was 32,094,960.24 baht, while the income was 97,393,244.40 baht. The average calculated profitability ratio for all parameters was 3.03.
Conclusion: The authors concluded that the Central Laboratory is a good Revenue Producing Cost Center
(RPCC) for the hospital. To improve the laboratory efficiency, the data needed for laboratory management
should be easily available to the laboratory manager. In addition, the authors strongly suggest that the organization structure and the data management system of the hospital and the faculty should be simplified for future management. In addition, all laboratories should perform their own cost analysis.

Keywords: Cost analysis, Central laboratory, Laboratory efficiency