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.
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Baker, D. A user-friendly approach to cost accounting in laboratory animal facilities. Lab Anim 40, 277–286 (2011). https://doi.org/10.1038/laban0911-277
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DOI: https://doi.org/10.1038/laban0911-277
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