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Challenge 2: Disaggregation and sourcing of resource use and unit prices
The disaggregation of costs requires a comprehensive mapping of the entire sequencing process. Clinical ES and GS involve multiple stages that may be carried out by different laboratory departments or even outsourced to third parties, as is the case with sequencing. This complicates the identification of appropriate unit costs and resource use items for measurement and valuation. Simply aggregating cost data from various sources might not be reliable if differences in protocols and associated resources utilized between various laboratories are not considered.
Accurately measuring costs requires detailed delineation of the sequencing workflow to include all stages, from preanalytic sample collection to postanalytic generation of the test report. This should reflect all steps and work teams involved, accounting for factors such as sample processing volumes, sequencing methods, equipment, and validation procedures, indicating when steps are outsourced and how these were costed (eg, market price or supplier-negotiated prices). This approach better reflects practice across laboratory departments and providers, resulting in a more accurate estimation of costs and resources.
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