臨床検査原価の計算過程と検査所経営の問題点
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概要
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This paper is part of the result of the research on the actual condition, conducted in 1986 on the clinical test costs. This research was conducted on condition that I would not reveral any things about the data. Therefore, it was impossible to publish the conclusion formed from the research. Recently, Japanese Association of Registered Clinical Laboratories allowed me to publish it on condition that I would use percentage instead of using actual figures. I gathered informations by questionnaire in conducting the research on the actual condition. There were 27 laboratories that replied to those questionnaires. As to 25 of them, it was possible to input the data halfway. However, there were two laboratories the data of which were not available for the research. There are six methods of clinical examination: microbiological examination, biological examination, serological examination, haematological examination, pathological examination, and parasitlogical examination. The research was restricted to the field of biological examination. The reason is that most clinical laboratries in Japan ordinarily biologically examine. The ratio of net profit to capital is the product of rate of profit to net sales and turnover rate of capital. Therefore even if rate of profit to net sales is good, the ratio of net profit to capital will be bad if turnover rate of capital is bad. To the contrary, even if turnover rate of capital is good, the ratio of net profit will not be good if rate of profit to net sales is bad. The 10th list shows the kinds of firms listed in order of height of the retio of net profit to capital. The firms except test laboratories are shown with a black asterisk. Among some kinds of firms except test laboratories, clinics without beds and hospitals with beds are particularly good on the ratio of net profit to capital. The third highest ones are serviceproviding one. Among general firms the wholesale firms for medical and surgical instruments and the wholesale ones for the medical supplies such as drugs and ointments always are at the bottom. The firms belonging to the twenty-fifth or under are all included in clinical test laboratories. Therefore on this point Japanese clinical test laboratories can be said to hold many problems.
- 埼玉女子短期大学の論文
- 1994-03-01
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