Document Detail


Developing a budget for the laboratory.
MedLine Citation:
PMID:  10172931     Owner:  NLM     Status:  MEDLINE    
Abstract/OtherAbstract:
Cost accounting is the basic "tool" for identifying the expenses associated with laboratory operations. A budget is a planning tool that allows the director and manager to visualize the evolution of expenses, assets, liabilities, and revenues over a period of time. It is a quantitative annual plan of activities and programs that helps an organization measure the progress toward its financial goals on a periodic basis. A knowledge of how to develop and understand a budget is essential for every director and manager.
Authors:
E M Travers; D S Wilkinson
Publication Detail:
Type:  Journal Article    
Journal Detail:
Title:  Clinical laboratory management review : official publication of the Clinical Laboratory Management Association / CLMA     Volume:  11     ISSN:  0888-7950     ISO Abbreviation:  Clin Lab Manage Rev     Publication Date:    1997 Jan-Feb
Date Detail:
Created Date:  1997-04-22     Completed Date:  1997-04-22     Revised Date:  2007-11-15    
Medline Journal Info:
Nlm Unique ID:  8805785     Medline TA:  Clin Lab Manage Rev     Country:  UNITED STATES    
Other Details:
Languages:  eng     Pagination:  56-66     Citation Subset:  H    
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MeSH Terms
Descriptor/Qualifier:
Accounting / methods*
Budgets*
Cost Allocation / methods*
Forms and Records Control
Income
Laboratories, Hospital / economics*
Laboratory Techniques and Procedures / economics
Records as Topic
United States

From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine


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