San Antonio de Timaná Hospital is a state social enterprise located in the department of Huila, categorized as medium financial risk. It is currently in a process of fiscal consolidation, eventuality that requires generating a profitability system that favors self-sustainability. It is a priority to generate a cost system that offers a competitive advantage over other institutions. It is proposed to design a cost management model in the clinical laboratory service of the institution, with the purpose of optimizing the use of resources. To achieve this, a literature review was carried out based on books, scientific journals and specialized web information. Subsequently, from a database with costs, a proposal of the cost system model for the clinical laboratory of the institution that will optimize the execution of events was structured. With the proposal of the cost model, cost reduction will be generated, avoid diversion of resources and expand service capacity.
