Cost accounting in the EDP‐supportedchemical laboratory

administration: an analysis of kinds of costs; an analysis of cost centres; and an analysis of bearers of costs. Analysis of kinds of costs The analysis of kinds of costs covers all the hospital’s ’costs divided into eight groups. The left-hand side oftable shows the result of the 1979 analysis. It can be seen that personnel costs amount to 58% of the total and the costs for the annual rate of depreciation of buildings and equipment amount to some 11.5% ofthe total costs. (NB. All costs are in ’cost points’, which do not refer to any particular currency.) The central laboratory’s costs are presented in the righthand side of table 1. The laboratory is responsible for 2.91% of the costs of the hospital. Only 38?/o of the costs of the central laboratory are personnel costs: this is small and a result of mechanization and EDP support.