E-Mail karger@karger.com Governance and Impact of Biobanks Pathobiology 2014;81:286–297 DOI: 10.1159/000362796 Implementation of a Cost-Accounting Model in a Biobank: Practical Implications Maria Beatriz Gonzalez-Sanchez a Ernesto Lopez-Valeiras a Andres C. García-Montero b a Faculty of Business Administration and Tourism, University of Vigo, Ourense, and b National DNA Bank Carlos III, Cancer Research Center (IBMCC), University of Salamanca, Salamanca, Spain Introduction Cost-accounting design and implementation involves a non-trivial challenge for biobank managers. Biobank- ing entails complex and high resource-consuming pro- duction processes. Moreover, this activity is subject to an unpredictable demand and long-cycle storage times. Cost models previously developed for health care institutions (e.g. [1, 2]) are not suitable for biobanks due to the intrin- sic characteristics of the biobank production process, its ‘market’ conditions and its external environment. While some specific biobanking management issues have been previously examined in the literature (e.g. [3, 4]), to the best of our knowledge, there is only one study (by Gon- zalez-Sanchez et al. [5]) that proposes a theoretical cost model specifically designed to be implemented in bio- banks. However, it lacks the actual description and analy- sis of implementation in a biobank. Drawing on Gonza- lez-Sanchez et al. [5] and following the recommendations of International Public Sector Accounting Standard (IP- SAS) 12 [6], the aim of this paper is to present a step-by- Key Words Costs · Biobanks · Financial sustainability Abstract Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essen- tial in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experi- ences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to pre- sent a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and develop- ment governmental policies level. © 2015 S. Karger AG, Basel Dr. Maria Beatriz Gonzalez-Sanchez Accounting and Finance Department Faculty of Business Administration and Tourism, University of Vigo Edificio Jurídico-Empresarial, s/n, ES–32004 Ourense (Spain) E-Mail bgonzale  @  uvigo.es © 2015 S. Karger AG, Basel 1015–2008/15/0816–0286$39.50/0 www.karger.com/pat All authors have contributed equally to this work and all should be considered as first/last authors.