The revenue generated from clinical chemistry and hematology laboratory services as determined using activity-based costing (ABC) model

Table 1 The total cost, and profitability to prices charged on tests at TASH, Addis Ababa, Ethiopia, October–December 2011

Test profile	Free		Paid		Total		PR
Test profile	Cost	Price	Price	Cost	Cost	Price	PR
Cr	31,956	28,315	29,555	26,188	62,861	55,700	0.89
Urea	33,136	28,287	30,644	26,160	65,191	55,651	0.85
AST	25,582	22,218	22,384	19,440	49,046	42,596	0.87
ALT	25,502	22,176	22,308	19,398	48,889	42,512	0.87
ALP	25,229	21,938	22,034	19,160	48,349	42,043	0.87
CHO	11,660	9905	4029	3423	15,977	13,573	0.85
FBS	22,917	20,027	11,615	10,150	35,060	30,639	0.87
LDL	4069	6100	1641	2460	5776	8660	1.5
Tg	10,868	20,175	3701	6870	14,835	27,540	1.86
HDL-C	25,978	13,370	8880	4570	35,499	18,270	0.51
STP	3111	2424	3604	2808	6853	5340	0.78
CSFP	262	192	303	222	573	420	0.73
Clin. che. total	220170	195127	160698	140849	388909	342944	0.88
CBC	192967	104705	196411	106483	389378	211188	0.54
PCV	4539	1576	9919	3444	14458	5020	0.35
ESR	12134	7030	15586	9030	27720	16060	0.58
ABO	10302	6060	20135	11844	30437	17904	0.59
BM	1454	700	2416	1155	3870	1855	0.48
Malaria	1747	845	1634	790	3381	1635	0.48
CD4 +	177282	0	0	0	177282	0	0
RBS	999	560	1411	791	2411	1351	0.56
Hemat total	401425	121476	247511	133537	648936	255013	0.39

ABO blood group; BM blood morphology; CBC complete blood count; CHO cholesterol; CI confidence interval; Cr creatinine; CD4+ CD4+ test; ESR erythrocyte sedimentation rate; FBS fasting blood sugar; PCV packed cell volume; df degree of differentiation; AST aspartate transaminase; ALT alaninine transaminase; ALP alkaline phosphatase; TG triglyceride; HDL-C high density lipoprotein cholesterol; LDL low density lipoprotein; RBS random blood sugar; STP serum total protein; CSFP cerebrospinal fluid total protein; Hemat hematology

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