(a) labor costs
1. human resources acquisition costs
2. human resources development costs
3. human resources use costs
4. employee severance costs
(b) the cost of instrumentation
1. depreciation of the instrumentation costs
1. Annual depreciation = the original value of the instrument × 10% (if the estimated useful life of the instrument is 10 years) Depreciation in stages: the typical practice is to use the first three years of 17% annual depreciation, and the next seven years at 7% depreciation
2. Instrument maintenance costs
3. Instrumentation required for the cost of water, electricity
(3) the cost of the reagents
1. Many Instruments require the corresponding supporting reagents to run
2. For quality control, calibration, instrument maintenance and power on and off when the reagents consumed 3. Many testing instruments require the use of different consumables
(d) quality costs China is establishing a variety of relevant laws and regulations, departmental regulations and technical standards, the clinical laboratory testing work to put forward a comprehensive quality requirements. This cost expenditure is preventive, it can reduce the cost expenditure due to product defects (v) equipment costs Equipment refers to the hospital's business activities in the consumption or sale of various assets in reserve including low-value consumables, sanitary materials, as well as not up to the standard of fixed assets, tools and appliances equipment costs should be based on the actual situation using different accounting methods
(vi) other costs and expenses Guaranteed Service costs mainly refers to the costs incurred by the hospital to protect the service sector is generally based on the number of departments than the ratio of housing area ratio, kilometer ratio and other coefficients for accounting Scientific research, education and training fees, various miscellaneous expenses, etc. will also be based on the actual cost of the actual cost of direct or apportionment of the cost of clinical laboratories.