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Micro Cost Analysis for a New Analytical Instrument
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Micro Cost Analysis for a New Analytical Instrument
Table 4.
Micro Cost Analysis for a New Analytical Instrument.
Instrument cost per test ($)
Description
Cost ($)
Reagents
$1.25
Supplies
$0.31
Controls
$0.15
Calibration
$0.15
Depreciation
$1.25
Maintenance
$0.50
TOTAL DIRECT COST
$3.61
Note: Labor was not included because it did not change
from the previous instrument
The reagents, supplies, controls, calibrators, and maintenance costs were determined by dividing the estimated annual cost for each of these expenses by the current annual volume of tests performed on the old instrument performing the same tests. Comparing the estimated cost of the new instrument to the old instrument is often done to determine if the new instrumentation can be justified. This will be covered extensively in a second MediaLab CE course.
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