Accounting for laboratory measurements - laboratory information system requirements

Accounting services of a medical laboratory are important for an organisation to be profitable. Increasingly complex structures of an organisation need to be considered. Many medical laboratories use laboratory information systems (LISs) that have to support accounting. Here, we describe the current state of accounting in medical laboratories. We focus on special situations in laboratory medicine and on relevant differences between accounting with LISs and accounting with third party or patient administration systems. Accounting with a patient administration system seems to be the simplest method, but special circumstances need to be considered. The more complex the requesting structure is, the more accounting with LISs is recommended. A checklist will provide the reader with the opportunity to choose a matching method of accounting for each individual situation of the laboratory in question. In particular, the "Kassenarztliche Vereinigungen", responsible for accounting with compulsory health insurances, is currently undergoing large-scale changes. In the near future more changes are to be expected, particularly with the new medical fee regulation.