One of the best sources for cost analysis and rate setting for animal research
facilities is a document by that name, Cost Analysis and Rate Setting Manual
for Animal Research Facilities (4), available from the National Center for
Research Resources, Office of Science and Public Liaison. The latest revision
was prompted by new technology, use of computers, increased regulation, and
an increased need for consistency in cost accounting and rate setting. As
research dollars become more scarce, and the cost of maintaining research