An analysis of the laboratory activity costs was done in the Laboratory Department of Lacor Hospital in order to calculate the global cost of each test and to evaluate the cost effectiveness of the service. The study is a retrospective analysis on the data related to the financial year 2002-2003. The costs that have been considered are: materials, salaries, equipment and general costs. A table has been outlined with the total cost of each test. The biggest contribution to the laboratory activity cost is given by general costs, which account for 45% of the total, followed by the materials (21%), and then by the salaries and equipment which contribute for 17% each. Most of the tests belong to the medium cost level, that is between 1000 and 2500 USH.