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

Authors

David G. Baker, Division of Laboratory Animal Medicine, School of Veterinary Medicine, Louisiana State University, Baton Rouge, LA, USA. dbaker@vetmed.lsu.edu

Document Type

Article

Publication Date

8-19-2011

Abstract

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.

Publication Source (Journal or Book title)

Lab animal

First Page

277

Last Page

86

Recommended Citation

Baker, D. G. (2011). A user-friendly approach to cost accounting in laboratory animal facilities. Lab animal, 40 (9), 277-86. https://doi.org/10.1038/laban0911-277