en Health Management and Economics Health Management and Economics Original Research Original Research <p><strong>Background: </strong>Clinical laboratories need to manage resources properly and scientifically to survive in today&#39;s highly competitive environment. In this context, scientific-economic principles should be considered to determine the profitability or loss of laboratories. Thus, in this study, the net profit of laboratory services was measured based on scientific-economic principles.<br> <strong>&nbsp;&nbsp; Methods:</strong> This was an applied research with descriptive-retrospective approach. A laboratory was selected from 61 laboratories of Kerman, Iran, which performed the highest number of tests among the laboratories of this city. In addition, due to easy access, it was the most visited laboratory by patients. The present study had 2 main phases: (1) measuring the price of services and (2) calculating the net profit of the studied laboratory. Data analysis was performed using activity- based costing (ABC) as an econometric model and Excel software.<br> <strong>&nbsp;&nbsp; Results: </strong>The highest charges were related to direct costs (78.28%); consumable goods (47.26%) and professional and logistic human resources (46.31%) had the highest share of these costs. In the test groups, the most expensive tests belonged to the hormones (23.03%) and clinical chemistry (20.84%). Total cost, revenue, and the net profit of the studied laboratory were 641 645, 1 390 942, and 749 297 USD, respectively. After doing sensitivity analysis (50% increase in the frequency of tests), the following values were obtained: 987 071, 2 086 413, and 1 099 342, respectively.<br> <strong>&nbsp;&nbsp; Conclusion:</strong> Some test groups in the studied laboratory were not profitable, and this was due to the high cost of these tests and illogical tariffs. One way to overcome this problem is to increase the frequency of laboratory tests.<br> &nbsp;</p> Cost price, Direct and indirect costs, Net profit, Clinical laboratories, Tariffs 62 67 http://mjiri.iums.ac.ir/browse.php?a_code=A-10-3291-1&slc_lang=en&sid=1 Ali Mouseli mouseli136025@gmail.com 200319475328460036664 200319475328460036664 No Social Determinants in Health Promotion Research Center, Hormozgan Health Insti-tute, Hormozgan University of Medical Sciences, Bandar Abbas, Iran, & Department of Health Management, Policy and Economics, Kerman University of Medical Sciences, Kerman, Iran. Mohsen Barouni mohsenbarooni@gmail.com 200319475328460036665 200319475328460036665 No Modeling in Health Research Center, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Kerman, Iran. Mohammadreza Amiresmaili mohammadreza.amiresmaili@gmail.com 200319475328460036666 200319475328460036666 No Medical Informatics Research Center, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Kerman, Iran. Siamak Mirab Samiee samieai@health.gov.ir 200319475328460036667 200319475328460036667 No Health Reference Laboratory Research Center, Ministry of Health and Medical Educa-tion, Iran. Leila Vali Leilavali1386@gmail.com 200319475328460036668 200319475328460036668 Yes Environmental Health Engineering Research Center, Kerman University of Medical Sciences, Kerman, Iran.