Consultant to develop and establish a costing methodology (order-based/process-based costing) and cost calculations for laboratory services. The selected consultant will carry out the following activities: * Validate the list of inputs and associated costs related to the provision of SES laboratory services (53 tests: 24 in Biochemistry and Hematology, 12 in Microbiology, 11 in Molecular Biology, and 6 storage processes). * Classify the nature of expenses associated with the provision of laboratory services. * Establish laboratory service prices based on actual costs. * Define the costing methodology for laboratory services. * Deliver an Excel-based costing template containing unit-cost sheets per test and allocation criteria. Service specifications: Within 30 days, the consultant must deliver a **diagnostic report and analysis of current costs**: a document validating the relationship between inputs and costs associated with the provision of laboratory services (53 tests: 24 in Biochemistry and Hematology, 12 in Microbiology, 11 in Molecular Biology, and 6 storage processes), including classification of the nature of expenses linked to each service. Within 60 days, the consultant must deliver a **technical report describing and establishing the laboratory service costing methodology**, based on actual costs, detailing allocation criteria, data sources, formulas, and underlying assumptions. Within 90 days, the consultant must deliver **Excel-based costing templates** consolidating unit-cost sheets per test (53 tests), the allocation criteria applied, and the calculated pricing results for laboratory services. **CONSULTANT PROFILE:** * **Education:** University degree in **Economics, Accounting, Administration, Industrial Engineering, or related fields.** * **Experience:** Minimum **three years of proven experience** in **developing cost structures and determining service pricing** within **clinical laboratories, research laboratories, or the health sector.** * **Specialization:** Additional studies in **cost management, financial analysis, or health/laboratory service management** are desirable. * **Technical competencies:** Advanced proficiency in **Microsoft Excel**; knowledge of **Power BI** for data analysis and visualization is desirable. The consultant commits to: * Delivering all deliverables stipulated in the contract. * Adhering to agreed-upon timelines in the schedule, subject to prior coordination with the Laboratory Unit and the Administration Directorate. * Transferring ownership of all materials produced under the terms of this Terms of Reference—including images and other products generated by the company in performing its duties—to Socios En Salud, which shall hold exclusive rights to publish or disseminate any outputs arising from this activity. * Socios En Salud reserves the right to withhold all or part of the payment if performance is unsatisfactory, if work/results are incomplete or not delivered, or if deadlines are missed. * Intellectual property rights over the results and/or deliverables arising from execution of this contract belong to Socios En Salud Sucursal Perú (except where otherwise specified). The service duration is 90 calendar days. Position type: Full-time Salary: PEN 5,000.00 – PEN 5,500.00 per month Work location: On-site employment