Resumen

Cost structuring in health services, especially in clinical pathology laboratories, presents complex challenges due to the fuzzy identification and classification of cost drivers. These difficulties result in inaccurate determination of overall costs and lack of recognition of specific activities and drivers, affecting financial management. The objective is to infer cost drivers in the diagnostic support process in pathology laboratories, serving as a methodological guide for cost management in the health sector. Methodology: A case study method was used to understand, represent, identify and apply cost postulates in pathology laboratories. Enquiries were made in texts, archives, articles and direct observations in a specialised laboratory, as well as quantitative and qualitative simulations of cost drivers. Sources included books, published documents and financial data from one hospital.Results: Cost allocation in the hospital is done in several phases: direct allocation of personnel and input costs, and indirect allocation of overhead costs. Resources are distributed among different types of business units, highlighting the need to adapt accounting systems to the particularities of each laboratory. Conclusions:It is crucial that costing systems adequately reflect specific activities and drivers. Although regulation requires costing systems in IPS, specific designs for pathology laboratories need to be improved to reflect the productivity and efficiency of theseservices.

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