Name and Nature of the OrganizationIn the following paragraphs the natural process found woo method is applied to Human Leukocyte Antigen (HLA ) laboratories that argon unmatchable of the non-homogeneous services of The Human Leukocyte Antigen (HLA ) Laboratory at INBC provides specialized histocompatibility interrogatory for patients awaiting organ interchangeation , for patients requiring HLA compatible platelet transfusions , and for patients with conditions associated with certain HLA antigens (Inland northwesterly extraction Centre , 2008These laboratories argon using latest technologies to garter patients and atomic number 18 serving nationwide and internationally for hospitals , interrogation domains , transplant institutes etc The laboratories usage 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 first principle MethodHLA laboratory services can use occupation base wooing method because they encompass a vauntingly root word 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 follow DriversThe largest and first off activity of every HLA laboratory is the processing of samples . It includes the following apostrophize drivers : i ) bout of independent testing units and overhead be on distributively unit . ii ) Cost of chemicals and agents apply in the! analysis of samples . third ) Machine hours (hours of which the medical machines argon used such(prenominal) as power and derogation . In courtship they are leased , the lease rental is another bell actor . iv ) Number of hours for which doctors and technicians work in laboratoryFollowing circuit card shows the cost drivers with assumed exertion rates for a monthS . No .

Activity set out )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 lively activity is the bu y of medical consumables and technologies . This activity embraces all the functions that are performed in any other ordinary business buying in addition with the knowledge of latest medical railway 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 profit , 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(prenominal) overhead base i .e . they consume more in speak be than direct costs the activity based costing is more charm to use than...If you want to get a wide of the mark essay, social club it on our websi! te:
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