A user-friendly approach to cost accounting in laboratory animal facilities

被引：2
|
作者：
Baker, David G. [1 ]
机构：
[1] Louisiana State Univ, Sch Vet Med, Div Lab Anim Med, Baton Rouge, LA 70803 USA
来源：
LAB ANIMAL | 2011年 / 40卷 / 09期
关键词：
D O I：
10.1038/laban0911-277
中图分类号：
S85 [动物医学（兽医学）];
学科分类号：
0906 ;
摘要：
Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described. © 2011 Nature America, Inc. All rights reserved.
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页码：277 / 286
页数：10
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