Name and Nature of the OrganizationIn the following paragraphs the natural process base woo method is applied to Human Leukocyte Antigen (HLA ) laboratories that argon maven of the non-homogeneous services of The Human Leukocyte Antigen (HLA ) Laboratory at INBC provides specialized histocompatibility query for patients awaiting organ interchangeation , for patients requiring HLA compatible platelet transfusions , and for patients with conditions associated with certain HLA antigens (Inland northwesterly store Centre , 2008These laboratories argon using latest technologies to garter patients and be serving nationwide and internationally for hospitals , investigate domains , transplant institutes etc The laboratories habituate state-of-the-art technologies and testing methodologies and argon staffed by see professionals , including research doctors who specialize in Immunology and Molecular Biology ( , 2008Activities That Could engage alphabet MethodHLA laboratory services can use occupation ground wooing method because they encompass a vauntingly convention of court found activities likePurchasing of Equipment and material for histocompatibility and pathological processesMaking collections from patientsValidating indemnity policies of patientsCollecting samples from patientsProcessing and health check / histocompatibility analysis of samplesSending reports to patientsResearch and development to bring in naked as a jaybird technologies for the betterment of Human Leukocyte Antigen causeTwo Selected Activities Their represent DriversThe largest and beginning(a) activity of every HLA laboratory is the processing of samples . It includes the following approach drivers : i ) bout of independent testing units and overhead woo on distributively unit . ii ) Cost of chemicals and agents utilize in the analysis of samples . 3 ) Ma! chine hours (hours of which the medical machines argon used such(prenominal) as power and dispraise . In encase they are leased , the lease rental is another price actor . iv ) Number of hours for which doctors and technicians work in laboratoryFollowing accede shows the cost drivers with assumed exertion rates for a monthS . No .
Activity footstep )Units Cost01 Testing Terminals 50 ,000 5 250 ,00002 Chemicals and consumables N /A N /A 200 ,00003 Machine hours 10 ,000 Aprox .15 150 ,00004 Labor hours 2 ,000 Average 264 hrs 528 ,000 Another tremendous activity is the buy of medical consumables and technolog ies . This activity embraces all the functions that are performed in any other ordinary business buy in addition with the knowledge of latest medical locomotive room updates . It includes the following cost drivers . i ) Salaries and compensation of purchasers . ii wear and tear and energy cost of purchasing equipments . iii ) Cost of purchasing market updating instruments like mesh , yellow pages knell , telegraph and facsimile etcFollowing table shows the cost drivers with assumed application rates during a monthS . No .Activity Rate )Units Cost01 Salaries and compensation 5 ,000 Av .10 50 ,00002 Energy depreciation on equipment N /A 50 5 ,00003 Cost of communication means N /A N /A 10 ,000 InferenceSince the activities of Human Leukocyte Antigen laboratories are more overhead establish i .e . they consume more in speak cost than direct costs the activity based costing is more charm to use than...If you want to get a in force(p) essay, social club it on our website: OrderCustomPaper.! com
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