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With the introduction of systems of financial management, departmental computers are needed to provide the cost analysis reports from clinical biochemistry and other laboratory departments. To avoid unnecessary duplication of effort, it is important that laboratory data management computers can produce the cost reports required. Any viable system should take account of the additional costs involved in emergency work, the processing of high risk samples etc. Such a system is described, and an indication of the flexibility of the cost analysis software is given. The problems are largely logistical, as the computer searches needed are lengthy, and at present are performed out of normal working hours.

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