Suphitchaya ThermserekulChaiwat PoonsrikarnPiya Kittiwuthisak2011-02-162011-02-162010-01-222010-01-22Bulletin of the Department of Medical Sciences - วารสารกรมวิทยาศาสตร์การแพทย์; Vol. 51 No. 1 January-March 2009http://imsear.searo.who.int/handle/123456789/130485Unit cost analysis is essential for resources management of an organization. We studied to develop a model for unit cost analysis of laboratory testing on infectious diseases at National Institute of Health, Department of Medical Sciences by comparison between project management and Microsoft Excels programs. In this study, information, including core and supportive activities of each laboratory testing, was collected from Medical Bacteriology, Medical Virology, Clinical Immunology, Mycology and Parasitology Groups. A total of 112 testing items was included in this study. Based on Activity  Base Costing, differences in percentages of each item, ranging from 1.50 to 31.74, were found between the two programs. Statistical significant differences in unit cost analysis for group analysis were demonstrated between Medical Virology and Clinical Immunology Groups. Our study suggested that an appropriate model for unit cost analysis could be useful for setting criteria on budget allocation, project monitoring, resources management, project planning and management.en-USBulletin of the Department of Medical Sciences - วารสารกรมวิทยาศาสตร์การแพทย์Articles